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Reporting of investment contracts held by health and welfare benefit plans and defined-contribution pension plans, September 23, 1994; amendment to AICPA Audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plans full-text: 1994 September 23 94-5
Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text: December 1982 45: Omnibus Statement on Auditing Standards-1983 full-text: August 1983 46: Consideration of Omitted Procedures After the Report Date full-text: September 1983 47: Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48
See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans) 21-24: 2014: Employee benefit plans, new edition as of January 1, 2014
incorporated in Audits of Finance Companies: 1981 July 13: Accounting by Agricultural Producers and Agricultural Cooperatives full-text: superseded by SOP 85-3 1981 July 16: Accounting for Joint Costs of Multipurpose Informational Materials and Activities of Nonprofit Organizations full-text: superseded by SOP 87-2 1981 August 3
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
The final publication of the Committee on Auditing Procedure, Codification of Auditing Standards and Procedures 1, [9] superseded SAPs 33-54. The Statement is now known as Statement on Auditing Standards, no. 1, and began a series of Statements on Auditing Standards (SASs) that are still being issued by the Auditing Standards Board.
The objectives of an external audit or audits being conducted by someone not part of the business, is when one business audits a different business to determine if the accounting records are complete and correctly prepared according to GAAP (GAAP is the highest U.S. power on accounting standards and they must be followed by jurisprudence when preparing financial information for businesses ...
A standard operating procedure (SOP) is a set of step-by-step instructions compiled by an organization to help workers carry out routine operations. [1] SOPs aim to achieve efficiency, quality output, and uniformity of performance, while reducing miscommunication and failure to comply with industry regulations .