A Critique of Statement on Auditing Standards No. 55.
指出美国注册会计师协会审计准则委员会发布的第55号审计准则（SAS 55）与已被其取代的AU第320节之间的主要差异，描述了新准则的变化，包括评估控制风险以及进一步降低控制风险评估。
Abstract Identifies some of the major differences between the American Institute of Certified Public Accountants Auditing Standards Board's Statement on Auditing Standards Number 55 (SAS 55) and AU Section 320, which was superseded by SAS 55 in 1988. Description of the changes contained in the new standard; Assessing control risk; Further reduction of the control risk assessment.