Please use this identifier to cite or link to this item: https://dair.nps.edu/handle/123456789/2941
Full metadata record
DC FieldValueLanguage
dc.contributor.authorAssociation of International Certified Professional Accountants
dc.date.accessioned2020-05-07T14:40:04Z-
dc.date.available2020-05-07T14:40:04Z-
dc.date.issued7/11/1905
dc.identifier.citationUnlimited Distribution
dc.identifier.urihttps://dair.nps.edu/handle/123456789/2941-
dc.descriptionhttps://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-c-00940.pdf
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.relation.ispartofseriesSEC809-SMP-19-0075
dc.subjectSimplify Acquisition
dc.subjectAudit
dc.subjectOversight
dc.subjectDefense Contract Audit Agency (DCAA)
dc.subjectInternal Controls
dc.subjectAccounting
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
dc.typeStandards
Appears in Collections:Section 809 Panel: Reports, Recommendations & Resource Library

Files in This Item:
File SizeFormat 
SEC809-SMP-19-0075.pdf290.38 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.