| Menu | |
|
: Home |
|
| Search | |
|
|
Definitions and Terminology
A
B C
D E
F G
H I
J K
L M
N O
P Q
R S
T U
V W
X Y
Z
SAS 78
(Statement on Auditing Standards #78) An auditing standard issued by the American Institute of Certified Public Accountants that amends SAS # 55 by providing guidance to external auditors in the United States regarding the impact of internal controls on financial statement audits. SAS 78 was effective for audits of financial statements for periods beginning on or after January 1, 1997.
source: Champlain, Auditing Information Systems:2003
| Copyright 2006-2008. All Rights Reserved. | Something missing on this page? Let us know |