Transcription of Statement on February 2017 Auditing Standards …
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Statement on February 2017 Auditing Standards …
Statement on February 2017 Auditing Standards 132 Issued by the Auditing Standards Board The Auditor's Consideration of an Entity s ability to Continue as a Going Concern (Supersedes Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of an Entity's ability to Continue as a Going Concern [AICPA, Professional Standards , AU-C sec. 570]; amends SAS No. 122, Statements on Auditing Standards : Clarification and Recodification, section 800, Special Considerations Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks, as amended, and section 930, Interim Financial Information [AICPA, Professional Standards , AU-C sec. 800 and 930]) Copyright 2017 by American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 All rights reserved.
Statement on February 2017 Auditing Standards 132 Issued by the Auditing Standards Board The Auditor's Consideration of an Entity’s Ability to Continue as a
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