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- Q7603970 subject Q6793558.
- Q7603970 subject Q8419300.
- Q7603970 subject Q8471577.
- Q7603970 subject Q8548786.
- Q7603970 abstract "Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit, commonly abbreviated as SAS 99, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in October 2002. The original exposure draft was distributed in February 2002. SAS 99, which supersedes SAS 82, was issued partly in response to contemporary accounting scandals at Enron, WorldCom, Adelphia, and Tyco. The standard incorporates recommendations from various contributors including the International Auditing & Assurance Standards Board. SAS 99 became effective for audits of financial statements for periods beginning on or after December 15, 2002.".
- Q7603970 wikiPageExternalLink AU-00316.PDF.
- Q7603970 wikiPageExternalLink ramos.htm.
- Q7603970 wikiPageExternalLink SAS%2099%20Friend%20or%20Foe.PDF.
- Q7603970 wikiPageExternalLink IAASB.
- Q7603970 wikiPageWikiLink Q2613233.
- Q7603970 wikiPageWikiLink Q4215744.
- Q7603970 wikiPageWikiLink Q465177.
- Q7603970 wikiPageWikiLink Q4819960.
- Q7603970 wikiPageWikiLink Q5440256.
- Q7603970 wikiPageWikiLink Q606563.
- Q7603970 wikiPageWikiLink Q6793558.
- Q7603970 wikiPageWikiLink Q7389019.
- Q7603970 wikiPageWikiLink Q758917.
- Q7603970 wikiPageWikiLink Q7603976.
- Q7603970 wikiPageWikiLink Q7820859.
- Q7603970 wikiPageWikiLink Q8419300.
- Q7603970 wikiPageWikiLink Q8471577.
- Q7603970 wikiPageWikiLink Q8548786.
- Q7603970 wikiPageWikiLink Q856418.
- Q7603970 comment "Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit, commonly abbreviated as SAS 99, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in October 2002. The original exposure draft was distributed in February 2002. SAS 99, which supersedes SAS 82, was issued partly in response to contemporary accounting scandals at Enron, WorldCom, Adelphia, and Tyco.".
- Q7603970 label "Statement on Auditing Standards No. 99: Consideration of Fraud".