Please use this identifier to cite or link to this item:
https://dair.nps.edu/handle/123456789/2941
Title: | Statement on Auditing Standards No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements |
Other Titles: | AU-C §940.04 |
Authors: | Association of International Certified Professional Accountants |
Keywords: | Simplify Acquisition Audit Oversight Defense Contract Audit Agency (DCAA) Internal Controls Accounting Auditing Standards Integrated Audit |
Issue Date: | 11-Jul-1905 |
Publisher: | Association of International Certified Professional Accountants |
Citation: | Unlimited Distribution |
Series/Report no.: | Simplify Acquisition - Audit and Oversight SEC809-SMP-19-0075 |
Abstract: | This section establishes requirements and provides guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit). Generally accepted auditing standards (GAAS) are written in the context of an audit of financial statements but are to be adapted as necessary in the circumstances when applied to an audit of ICFR that is integrated with an audit of financial statements. This section includes special considerations related to performing an integrated audit. |
Description: | https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-c-00940.pdf |
URI: | https://dair.nps.edu/handle/123456789/2941 |
Appears in Collections: | Section 809 Panel: Reports, Recommendations & Resource Library |
Files in This Item:
File | Size | Format | |
---|---|---|---|
SEC809-SMP-19-0075.pdf | 290.38 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.