美国最新审计准则公告104－111号.pdfVIP

OFFICIAL RELEASFS SAS NOS. 104-11 1 SAS NOS. 104-111 definitive auditing standards that are intended to fraud). Absolute assurance is not attainable be- Note: Statements on Auditing Standards are issued by enhance auditor performance and thereby to im- cause of the nature of audit evidence and the the Auditing Standards Board, the senior technical hody prove audit effectiveness. characteristics of fraud. Therefore, an audit con- of the Institute designated to issue pronouncements on The group of risk assessment standards com- ducted in accordance with generally accepted auditing matters. Rule 202, Complianc e With Stan- prises eight separate statements on auditing stan- auditing standards may not detect a material dards, ofthe Institutes Code of Professional Conduct re- dards whose concepts are very closely interrelated misstatement. quires compliance with these standards in an audit of a and therefore are presented together in the accom- 3. This amendment is effective for audits of fi- panying set of statements on auditing standards. nancial statements for periods beginning on or after The Statements will be effective for audits of fi- December 15,2006 . Earlier application is permitted. EXECUTIVE SUMMARY nancial statements for periods beginning on or after The AICPAfe Auditing Standards Board (AS