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

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