Other Services And Reports
- Topics:
- Financial Statements
- Tags:
- Accounting,
- Auditing,
- Finance,
- Financial Accounting,
- Financial Services,
- GAAP,
- John Wiley & Sons Inc.,
- Operational Accounting,
- SAS Institute
- Source:
- John Wiley & Sons
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Overview: The three basic professional standards issued by the Auditing Standards Board that related to services are—Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagement (SSAE) and Statements on Standards for Accounting and Review Services (SSARS). This paper provides an overview of labels of assurance and other services, SAS engagements, and accepting and performing attest engagements. Also explained in this paper are four bases of accounting other than Generally Accepted Accounting Principles (GAAP), namely—introductory paragraph, scope paragraph, explanatory paragraph, and opinion paragraph. Read on this white paper that also provides a comparison chart of Attestation Standards and GAAP. It also explains the Accounting and Review Services.
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Format: HTML | Size: 323KB | Date: Jan 2003 | Pages: 48
