AGREED UPON PROCEDURES.The Auditing Standards Board In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and guidance to certified public has withdrawn SAS (1) (SAS Institute Inc., Cary, NC, www.sas.com) A software company that specializes in data warehousing and decision support software based on the SAS System. Founded in 1976, SAS is one of the world's largest privately held software companies. See SAS System. No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Element, Accounts, or Items of a Financial Statement. All agreed upon Adj. 1. agreed upon - constituted or contracted by stipulation or agreement; "stipulatory obligations" stipulatory noncontroversial, uncontroversial - not likely to arouse controversy procedures engagements are now performed under the attestation standards The introduction to this article provides insufficient context for those unfamiliar with the subject matter. Please help [ improve the introduction] to meet Wikipedia's layout standards. You can discuss the issue on the talk page. . The effective date is when subject matter or assertion is as of or for a period ending on or after June 1, 2001, with earlier application permitted. If you have questions about this or any other issue concerning accounting or auditing, contact CalCPA's Accounting & Auditing Answerline at (800) 922-5272, ext. 2355. |
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