Implementing the New ASB Risk Assessment Audit Standards
By Donald K. McConnell, Jr., and Charles H. (Chip) Schweiger
JUNE 2007 - The Auditing Standards Board (ASB) issued its long-anticipated risk assessment audit standards in March 2006: Statements on Auditing Standards (SAS) 104 through 111, which bring sweeping changes and provide definitive guidance for the conduct of audits of nonpublic companies. The primary objective of these standards is to enhance auditors’ application of the audit risk model by requiring auditors to obtain a more in-depth understanding of a company …
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