Statement on Auditing Standards (SAS) No. 100 Interim Financial Information

Topics:
Audits
Tags:
AICPA,
Auditing,
Finance,
Financial,
Financial Accounting,
SAS Institute,
Standards
Source:
The American Institute of Certified Public Accountants

FREE Registration is required

Overview: Statement on Auditing Standards (SAS) No. 100 Interim Financial Information, supersedes SAS No. 71 of the same name. It was issued to provide additional guidance on performing reviews of interim financial information and to incorporate the requirement of the Securities and Exchange Commission (SEC) for timely filings of interim financial information. The SAS also incorporates relevant recommendations of the Public Oversight Board's Panel on Audit Effectiveness in its August 31, 2000 document, Report, and Recommendations, as well as recommendations of the AICPA's Professional Issues Task Force in Practice Alert 2000-4, Quarterly Review Procedures for Public Companies.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: HTML | Date: Jan 2003 | Pages: 1

People who downloaded this item also downloaded

White Paper Interim Financial Reporting: A Guide To IAS 34
White Paper Ascending To New Heights With IFRS
Book Chapters Use these risk-assessment methodologies to protect your IT infrastructure
White Paper Business Process Management for Accounts Payable: Gaining Control Over Documents, Automating Processes, and Optimizing Cash Flow and the Bottom Line
White Paper SEC Issues Final Rules Implementing Section 302 Of The Sarbanes-Oxley Act

Top results from Audits

Case Study Pfizer Australia - CRM Package Boosts Tendering Capabilities for Pharmaceuticals Distributor
White Paper Challenges and Opportunities of PCI
White Paper Access control Lists (ACLs)
White Paper The Department of Defense and Open Source Software
White Paper Achieving PCI Compliance with Red Hat Enterprise Linux

» View all Audits listings

advertisement
advertisement
  • Click Here
  • Click Here
  • Click Here
advertisement

Returning users: Log In Here!

Already registered on BNET, TechRepublic, or ZDNet? Simply log in.

Free Membership: Sign Up Now!

Sign up for a free membership today and get instant and unlimited access to one of the largest databases of white papers, webcasts, and casestudies anywhere. Your FREE membership allows you to:

  • Download an unlimited amount of content, including classic and current white papers, case studies, webcasts and more
  • Track content on your chosen topics of interest
  • Receive targeted email alerts when your favorite content is added
  • Save content for future reading
  • Receive our member newsletter

When you register to access this directory, you become a member of BNET. In addition, you allow us to share your information with companies that produce products or services featured in the library--so that such companies may contact you with information and offers regarding their products and services. This enables us to keep the library a free service. As a directory registrant, you will receive a complimentary subscription to the BNET member newsletter, The BNET Report. You can unsubscribe from this newsletter at any time. By clicking the Sign up button, you indicate that you agree to our Terms and Conditions and have read and understand our Privacy Policy (updated).