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Statement on Auditing Standards, Number 125: Alert That Restricts the Use of the Auditor's Written Communication

Statement on Auditing Standards, Number 125: Alert That Restricts the Use of the Auditor's Written Communication

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781937350130
出版时间 May 2017
规格： Paperback , 48 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

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As a result of its Clarity Project, the Auditing Standards Board has issued Statement on Auditing Standards (SAS) No. 125, Alert That Restricts the Use of the Auditor’s Written Communication, to:
- Supersede SAS No. 87, Restricting the Use of an Auditor’s Report (AICPA, Professional Standards, AU sec. 532 and AU-C sec. 905), and
- Amend the following SASs:
- SAS No. 117, Compliance Audits, as amended (AICPA, Professional Standards, AU-C sec. 935)
- SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (AICPA, Professional Standards, AU-C sec. 725)
- Several AU-C sections in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification
SAS No. 125 addresses the auditor’s responsibility, when required or the auditor decides, to include in the auditor’s report or other written communication issued by the auditor in connection with an engagement conducted in accordance with GAAS language that restricts the use of the auditor’s written communication. In an auditor’s report, such language is included in an other-matter paragraph.
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession’s technical and ethical standards.

The AICPA’s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

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