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Search results with tag "Accordance with generally accepted auditing standards"
Quality Control for an Engagement Conducted in Accordance ...
us.aicpa.orgQuality Control for an Engagement 127 AU-CSection220 Quality Control for an Engagement Conducted in Accordance With Generally ... ments conducted in accordance with generally accepted auditing standards (GAAS) (for example,a review of interim financial information conducted in accordancewithsection930,InterimFinancialInformation) ...
STANDING ADVISORY GROUP MEETING
pcaobus.orgcharacteristics of fraud. Therefore, an audit conducted in accordance with generally accepted auditing standards may not detect a material misstatement. (AU sec. 230.10) Thus, the interim auditing standards convey the idea that reasonable assurance is less than absolute assurance, but they do not explicitly define reasonable assurance;