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dc.contributor.authorAssociation of International Certified Professional Accountants
dc.identifier.citationUnlimited Distribution
dc.description.abstractThis 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.
dc.languageEnglish (United States)
dc.publisherAssociation of International Certified Professional Accountants
dc.relation.ispartofseriesSimplify Acquisition - Audit and Oversight
dc.subjectSimplify Acquisition
dc.subjectDefense Contract Audit Agency (DCAA)
dc.subjectInternal Controls
dc.subjectAuditing Standards
dc.subjectIntegrated Audit
dc.titleStatement on Auditing Standards No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
dc.title.alternativeAU-C §940.04
Appears in Collections:Section 809 Panel: Reports, Recommendations & Resource Library

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