AT 501: An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements
EFFECTIVE DATE AND APPLICABILITY
Original Pronouncements | Statements on Standards for Attestation Engagements (SSAE) 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated with an Audit of its Financial Statements |
Effective Date | This statement currently is effective. |
Applicability | Applicable when an independent accountant is engaged to issue or does issue an examination report on the design and operating effectiveness of an entity’s internal control over financial reporting that is integrated with an audit of financial statements. |
NOTE: A practitioner may also be engaged to examine the effectiveness of an entity’s internal control over financial reporting as of a date other than the end of an entity’s fiscal year. If so, the examination should still be integrated with the financial statement ... |
Get Wiley Practitioner's Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.