About: Statement on Auditing Standards No. 99: Consideration of Fraud

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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. Please see PCAOB AS 2401.

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rdfs:label	Statement on Auditing Standards No. 99: Consideration of Fraud (en)
rdfs: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. Please see PCAOB AS 2401. (en)
dcterms:subject	Information technology audit Fraud in the United States Corporate crime 2002 in the United States
Wikipage page ID	1954612 (xsd:integer)
Wikipage revision ID	1093934368 (xsd:integer)
Link from a Wikipage to another Wikipage	California Senate Bill 1386 (2002) Information technology audit Fraud in the United States Corporate crime Gramm-Leach-Bliley Act Sarbanes-Oxley Act Types of fraud American Institute of Certified Public Accountants 2002 in the United States Health Insurance Portability and Accountability Act Statement on Auditing Standards (USA) Accounting scandals Auditing Standards Board FISMA Information Technology Audit Tone at the top dbr:Audit_procedures dbr:SAS_82
Link from a Wikipage to an external page	http://www.ifac.org/IAASB https://web.archive.org/web/20050212205439/http:/www.aicpa.org/PUBS/jofa/jan2003/ramos.htm https://web.archive.org/web/20050411052503/http:/www.auditnet.org/articles/SAS%2099%20Friend%20or%20Foe.PDF https://web.archive.org/web/20100215201440/http:/www.aicpa.org/download/members/div/auditstd/AU-00316.PDF
sameAs	Statement on Auditing Standards No. 99: Consideration of Fraud Statement on Auditing Standards No. 99: Consideration of Fraud Statement on Auditing Standards No. 99: Consideration of Fraud
dbp:wikiPageUsesTemplate	dbt:Short_description
has 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. Please see PCAOB AS 2401. SAS 99, which supersedes , 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. (en)
prov:wasDerivedFrom	wikipedia-en:Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud?oldid=1093934368&ns=0
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foaf:isPrimaryTopicOf	wikipedia-en:Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud
is Link from a Wikipage to another Wikipage of	Statements on Auditing Standards (United States) Fraud deterrence SAS 99 Statement on Auditing Standards No. 99 SAS99
is Wikipage redirect of	SAS 99 Statement on Auditing Standards No. 99 SAS99
is foaf:primaryTopic of	wikipedia-en:Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud

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