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SAS 72 letter

Russian translation: письмо, предусмотренное стандартом SAS 72

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13:17 Apr 6, 2008
English to Russian translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: SAS 72 letter
Из списка документов, которые необходимо представить в связи с публичным предложением ценных бумаг:

Comfort letter of E&Y, addressed to the Company Board of Directors and the Underwriters, pursuant to Section [•] of the Underwriting Agreement [SAS 72 letter for Rule 144A tranche, SAS 72 “look-alike” for Reg S tranche]
responder
Russian Federation
Local time: 02:18
Russian translation:письмо, предусмотренное стандартом SAS 72
Explanation:
-

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Note added at 19 mins (2008-04-06 13:36:21 GMT)
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Original Pronouncement No. SAS 72
Original Pronouncement Title Letters for Underwriters and Certain Other Requesting Parties
Codified Section of AICPA Professional Standards AU 634
Interpretations Related Interpretations


http://www.aicpa.org/Professional Resources/Accounting and A...





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Note added at 20 mins (2008-04-06 13:37:17 GMT)
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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[1] entity and issuing a report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), which holds all copyright on the Standards. They are commonly abbreviated as "SAS" followed by their respective number and title

http://en.wikipedia.org/wiki/Statements_on_Auditing_Standard...
Selected response from:

Zamira*****
Russian Federation
Local time: 02:18
Grading comment
Thank you, Zamira!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5положения об аудиторских стандартах
Elene P.
4письмо, предусмотренное стандартом SAS 72
Zamira*****
4Положение об аудиторских стандартахNurzhan KZ


  

Answers


16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
sas 72 letter
Положение об аудиторских стандартах


Explanation:
Statement of Auditing Standard (SAS)

пример

Аналогичным образом «Положение об аудиторских стандартах № 53», изданное AICPA, также отмечает важность обнаружения сторонними аудиторами признаков ...


Nurzhan KZ
Local time: 04:18
Native speaker of: Native in KazakhKazakh
PRO pts in category: 32
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17 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
sas 72 letter
письмо, предусмотренное стандартом SAS 72


Explanation:
-

--------------------------------------------------
Note added at 19 mins (2008-04-06 13:36:21 GMT)
--------------------------------------------------

Original Pronouncement No. SAS 72
Original Pronouncement Title Letters for Underwriters and Certain Other Requesting Parties
Codified Section of AICPA Professional Standards AU 634
Interpretations Related Interpretations


http://www.aicpa.org/Professional Resources/Accounting and A...





--------------------------------------------------
Note added at 20 mins (2008-04-06 13:37:17 GMT)
--------------------------------------------------

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[1] entity and issuing a report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), which holds all copyright on the Standards. They are commonly abbreviated as "SAS" followed by their respective number and title

http://en.wikipedia.org/wiki/Statements_on_Auditing_Standard...

Zamira*****
Russian Federation
Local time: 02:18
Specializes in field
Native speaker of: Native in RussianRussian, Native in UzbekUzbek
PRO pts in category: 429
Grading comment
Thank you, Zamira!
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25 mins   confidence: Answerer confidence 5/5
sas 72 letter
положения об аудиторских стандартах


Explanation:
см. URLs внизу

In February 1993 the American Institute of CPAs auditing standards board issued Statement on Auditing Standards no. 72, Letters for Underwriters and Certain Other Requesting Parties. The new SAS, which supersedes SAS no. 49, Letters for Underwriters, is effective for comfort letters issued on or after June 30, 1993.
http://www.allbusiness.com/legal/laws/407941-1.html



    Reference: http://www.multitran.ru/c/m.exe?a=sa&t=2130198_2_1&sc=0
    Reference: http://www.pwc.no/extweb/industry.nsf/docid/8426B58D4703108F...
Elene P.
Georgia
Local time: 03:18
Works in field
Native speaker of: Native in GeorgianGeorgian, Native in RussianRussian
PRO pts in category: 17
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Apr 6, 2008:
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