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The SSARS amends paragraph .01 of AR section 90, Review of Financial Statements,in AICPA Professional Standards so that SSARSs do not apply when the provisions of SAS No. 100, Interim Financial Information, as amended by SASs No. 116, Interim Financial Information, and No. 121, Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information (AICPA, Professional Standards, vol. 1, AU sec. 722), apply.