About: Statements on Auditing Procedure

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Statements on Auditing Procedure were issued by the Committee on Auditing Procedure of AICPA from 1939 to 1972. The Committee issued 54 SAPs before it became the Auditing Standards Executive Committee (AcSEC) and began issuing Statements on Auditing Standards.Statement on Auditing Standards No. 1 summarized and superseded the 54 SAPs.

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  • Statements on Auditing Procedure were issued by the Committee on Auditing Procedure of AICPA from 1939 to 1972. The Committee issued 54 SAPs before it became the Auditing Standards Executive Committee (AcSEC) and began issuing Statements on Auditing Standards.Statement on Auditing Standards No. 1 summarized and superseded the 54 SAPs. (en)
  • 米国監査手続書 (べいこくかんてつづきしょ、Statements on Auditing Procedure, SAP)は、1939年から1972年までAICPAの監査手続委員会(the Committee on Auditing Procedure)によって公表された。監査手続委員会はSAP第54号を公表した後、監査手続委員会は監査基準執行委員会(the Auditing Standards Executive Committee, AcSEC)に変更し、米国監査基準書の公表をはじめた。Statement on Auditing Standards No. 1 は、54つの監査手続書をまとめ、改訂したものである。 (ja)
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  • Statements on Auditing Procedure were issued by the Committee on Auditing Procedure of AICPA from 1939 to 1972. The Committee issued 54 SAPs before it became the Auditing Standards Executive Committee (AcSEC) and began issuing Statements on Auditing Standards.Statement on Auditing Standards No. 1 summarized and superseded the 54 SAPs. (en)
  • 米国監査手続書 (べいこくかんてつづきしょ、Statements on Auditing Procedure, SAP)は、1939年から1972年までAICPAの監査手続委員会(the Committee on Auditing Procedure)によって公表された。監査手続委員会はSAP第54号を公表した後、監査手続委員会は監査基準執行委員会(the Auditing Standards Executive Committee, AcSEC)に変更し、米国監査基準書の公表をはじめた。Statement on Auditing Standards No. 1 は、54つの監査手続書をまとめ、改訂したものである。 (ja)
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  • 米国監査手続書 (ja)
  • Statements on Auditing Procedure (en)
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