Statement on Auditing Standards No. 99: Consideration of Fraud
id:
statement-on-auditing-standards-no-99-consideration-of-fraud-246-3439327
title:
Statement on Auditing Standards No. 99: Consideration of Fraud
text:
Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit, commonly abbreviated as SAS 99, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in October 2002. The original exposure draft was distributed in February 2002. Please see PCAOB AS 2401. SAS 99, which supersedes SAS 82, was issued partly in response to contemporary accounting scandals at Enron, WorldCom, Adelphia, and Tyco.
brand slug:
wiki
category slug:
encyclopedia
description:
Statutory Auditor Coderal
original url:
https://en.wikipedia.org/wiki/Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud
date created:
date modified:
2023-09-05T00:40:03Z
main entity:
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image:
fields total:
13
integrity:
14