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  • Sas 75

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    Cristian Mamani
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    This document summarizes the withdrawal of SAS No. 75, which provided guidance on engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement. The Auditing Standards Board withdrew SAS No. 75 to consolidate guidance on agreed-upon procedures engagements in the AT section of professional standards. Practitioners are now directed to refer to AT section 201 for guidance on performing and reporting on agreed-upon procedures engagements.

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    This document summarizes the withdrawal of SAS No. 75, which provided guidance on engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement. The Auditing Standards Board withdrew SAS No. 75 to consolidate guidance on agreed-upon procedures engagements in the AT section of professional standards. Practitioners are now directed to refer to AT section 201 for guidance on performing and reporting on agreed-upon procedures engagements.

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    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
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    24 views1 page

    Sas 75

    Uploaded by

    Cristian Mamani
    This document summarizes the withdrawal of SAS No. 75, which provided guidance on engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement. The Auditing Standards Board withdrew SAS No. 75 to consolidate guidance on agreed-upon procedures engagements in the AT section of professional standards. Practitioners are now directed to refer to AT section 201 for guidance on performing and reporting on agreed-upon procedures engagements.

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    Engagements to Apply Agreed-Upon Procedures

    757

    AU Section 622

    Engagements to Apply Agreed-Upon Procedures to Specied Elements, Accounts, or Items of a Financial Statement
    (Supersedes SAS No. 35) Source: SAS No. 75; SAS No. 87; SAS No. 93.

    Notice of Withdrawal of Statement on Auditing Standards (SAS) No. 75, Engagements to Apply Agreed-Upon Procedures to Specied Elements, Accounts, or Items of a Financial Statement and Auditing Interpretation No. 1, Applying Agreed-Upon Procedures to All, or Substantially All, of the Elements, Accounts, or Items of a Financial Statement The Auditing Standards Board (ASB) has withdrawn SAS No. 75, Engagements to Apply Agreed-Upon Procedures to Specied Elements, Accounts, or Items of a Financial Statement, and its interpretation in order to consolidate the guidance applicable to agreed-upon procedures engagements in professional standards. For guidance relating to performing and reporting on agreed-upon procedures engagements, practitioners should refer to AT section 201, Agreed-Upon Procedures Engagements.

    AU 622

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