Auditors should follow the AICPA's Statements on Standards for Attestation Engagements when providing opinions on internal control over compliance with laws and regulations or on internal control over financial reporting.
AICPA'S Statements on Standards for Attestation Engagements were made last year and come into effect this month.
mnli hypothesis: AICPA'S Statements on Standards for Attestation Engagements were made last year and come into effect this month. premise: Auditors should follow the AICPA's Statements on Standards for Attestation Engagements when providing opinions on internal control over compliance with laws and regulations or on internal control over financial reporting.