Sas 112 - PowerPoint PPT Presentation

Introduction: SAS 112

Introduction: SAS 112. What does SAS 112 do?. Establishes new requirements: For auditors to communicate internal control matters. What does SAS 112 do?. Defines the terms: “Control Deficiency” “Significant deficiency” “Material weakness”. What does SAS 112 do?.

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879 views • 67 slides

NASACT Audio Conference October 19, 2006

AICPA Statement on Auditing Standards No. 112, Communicating Internal Control Matters Identified in an Audit. NASACT Audio Conference October 19, 2006. Objectives. Know the key concepts for this recently issued audit standard

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632 views • 48 slides

Statement on Auditing Standards (SAS) 112

Statement on Auditing Standards (SAS) 112. Communicating Internal Control Related Matters Identified in an Audit. SAS 112. Effective date – June 30, 2007 Issued in May 2006 Objectives Define internal control deficiencies Define the auditor’s reporting requirements Impact. SAS 112 – Impact.

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334 views • 18 slides

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