Independence standards - PowerPoint PPT Presentation

AICPA Statement on Auditing Standards No. 112, Communicating Internal Control Matters Identified in an Audit

AICPA Statement on Auditing Standards No. 112, Communicating Internal Control Matters Identified in an Audit. NASACT Audio Conference October 19, 2006. Objectives. Know the key concepts for this recently issued audit standard

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Auditing

Auditing. Overview. Objectives of a Financial Audit Generally Accepted Auditing Standards (GAAS) Auditor’s Standard Report Opinions; Materiality; RSI;SAS Types of governmental audits General Accountability Office Generally Accepted Government Auditing Standards (GAGAS). Overview.

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Independence Standards and Below Cost Audits

Independence Standards and Below Cost Audits. Dr. Raymond Johnson, CPA Professor of Accounting Portland State University Chair, Oregon Board of Accountancy. Ethics and Strategic Professional Issues Committee. Gaylen Hansen, CPA, Chair Loss Audit Subcommittee

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