The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards--and the interpretations of those standards.Issue 5: Does the auditora#39;s consideration of possible illegal acts extend to personal misconduct by the clienta#39;s personnel? No. Illegal acts by clients do not include personal misconduct by the entitya#39;s personnel unrelated to their business anbsp;...
|Title||:||GAAS Practice Manual 2009|
|Publisher||:||CCH - 2008-10-01|