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Enhanced Formal Communication COM 530


INTER OFFICE MEMORANDUM TO:

Accountants

FROM:

Learning Team A

DATE: SUBJECT:

New auditing standards for SAS No. 112 and SAS No. 115

CC:

Partners

Standards on Auditing Statement (SAS) No. 115 is the latest inspection tool for financial records. These latest guidelines explain and override the current guidelines SAS No. 112. Our financial records concluded on or after December 15, 2009 are required to observe these latest guidelines SAS No. 112. Standards on Auditing Statement SAS No. 112, overrides SAS No.60 “formulates guidelines and accommodates support on connectivity issues regarding to a person’s intrinsic authority on financial records determined in an audit of financial statements,” in accordance to the AICPA’s “Communicating Internal Control.”

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Com 530 week 5 learning team assignment enhanced formal communications project