Critique identifies key differences in auditing standards SAS 55 and AU Section 320, indicating implications for control risk assessment.
Identifies some of the major differences between the American Institute of Certified Public Accountants Auditing Standards Board's Statement on Auditing Standards Number 55 (SAS 55) and AU Section 320, which was superseded by SAS 55 in 1988. Description of the changes contained in the new standard; Assessing control risk; Further reduction of the control risk assessment.
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Morton et al. (1991) studied this question.
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