Effective for reports issued on or after July 1, 1989, unless otherwise indicated. This section applies to auditors' reports issued in connection with the following: Generally accepted auditing standards are applicable when an auditor conducts an …

Statements on Auditing Standards (SASs) are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards).

In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public company [1] and issuing a report.

Under SAS 62, reports prepared under OCBOA include: government regulatory audits; income tax returns; and reports prepared with the cash receipts and disbursements basis of accounting. During the audit of OCBOA statements, there is no obligation to disclose discrepancies between GAAP and OCBOA.

SAS no. 62 contains audit guidance for when a client engages the practitioner to audit OCBOA financial statements. Exhibit 2 illustrates the modifications to the audit report that are necessary for CPAs to use the standard audit report on OCBOA financial statements.

SAS 62 specifies four categories of bases of accounting that qualify as OCBOAs. These categories are basically unchanged from SAS 14, which SAS 62 supersedes. The four categories are: * Regulatory basis; * Tax basis; * Cash basis; and * A definite set of criteria having substantial support that is applied to all material items.

This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements.

Tax basis financial statements are specifically recognized as an OCBOA by SAS 62. If a corporation issues tax basis financial statements as its primary statements, the corporation may be able to minimize alternative minimum tax (AMT) problems.

2017年9月8日 · SAS 62 permits modifications having substantial support in the authoritative literature. Since the modified cash basis isn ot formalized in the accounting literature, modifications have evolved through common usage.

抑郁自评量表 （SDS）和 焦虑自评量表 （SAS）是 精神科门诊 和 心理咨询机构 常用的、评测来访者抑郁和焦虑状况的量表。 这两个量表也是极少数的、具有国际通行性的、可以由非专业人员进行评测和解释的 精神医学 专业量表，因此也广泛应用于个人的心理保健和心理健康状况监测。 现在我们来看焦虑自评量表（SAS）： SAS用于评定病人焦虑的主观感受及其在治疗中的变化，适用于有 焦虑症 状的成年人。 评测时间范围为：过去一周。 焦虑是心理咨询门诊中较为常见的一 …