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Statements on Auditing Procedure : ウィキペディア英語版 | Statements on Auditing Procedure Statements on Auditing Procedure were issued by the Committee on Auditing Procedure of the AICPA from 1939 to 1972. The Committee issued 54 SAPs before it became the Auditing Standards Executive Committee (AcSEC) and began issuing Statements on Auditing Standards.〔Sullivan, Jerry D., et al., ''Montgomery's Auditing''. New York: John Wiley, 1985.〕〔Scott, Mary R., and Frye, Linda. (1997). "The Search for Fraud in Auditing: An Historical Review." ''Allied Academies International Conference. Academy of Accounting and Financial Studies. Proceedings'', Vol. 2, No. 2, pp. 64-71 .〕(Statement on Auditing Standards No. 1 ) summarized and superseded the 54 SAPs. ==List of Statements on Auditing Procedure==
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