![]() ![]() GAGAS and AICPA standards re- quire that the auditor communicate with the auditee the auditor’s under- standing of the services to be per- formed and document that under- standing through a written commu- nication to those charged with govern- ance. If assay and purity are performed together as one test and only a 100 percent standard is used, linearity should cover the range from the reporting level of the impurities3 to 120 percent of the assay specification.Note: For validation of impurity test procedures carried out during development, it may be necessary to consider the range around a suggested (probable) limit This review report must state that the review was conducted in accordance with AICPA standards. ![]() The specific ways District Management implements these minimum Internal Controls shall be consistent with Generally Accepted Accounting Principles (GAAP) and otherwise conform to Governmental Accounting Standards Board (GASB) and American Institute of Certified Public Accountants (AICPA) standards and norms. In such instances, access to the working papers may be provided to these agencies based upon AICPA standards and under supervision of the firm. Examples of AICPA standards in a sentence ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |