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Episode 440

Statement on Auditing Standards No. 55
Wed, 2018-Jul-18 01:09 UTC
Length - 1:41

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Welcome to random Wiki of the Day where we read the summary of a random Wikipedia page every day.

The random article for Wednesday, 18 July 2018 is Statement on Auditing Standards No. 55.

Statement on Auditing Standards (SAS) No. 55: Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in April 1988. It requires the auditor to obtain an understanding of an entity’s internal control sufficient to plan any audit on such entity. Identifying and evaluating relevant controls is an important step in the user auditor’s overall audit approach.

This recording reflects the Wikipedia text as of 01:09 UTC on Wednesday, 18 July 2018.

For the full current version of the article, go to http://en.wikipedia.org/wiki/Statement_on_Auditing_Standards_No._55.

This podcast is produced by Abulsme Productions based on Wikipedia content and is released under a Creative Commons Attribution-ShareAlike License.

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These podcasts are produced by Abulsme Productions based on Wikipedia content.

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Abulsme Productions also produces Curmudgeon's Corner, a current events podcast.

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