Auditing Estimations Performed under the Abandoned Property Act
[32 Pa.B. 3679]
Under 72 P. S. § 1301.26(b), the Treasury Department gives notice that in the absence of adequate holder records, estimation methodologies as delineated under GAAP, SAS 57 and GAAS, AU 350, Audit Sampling and AU 329, Analytical Procedures, as promulgated by the AICPA Professional Standards, will be used to determine the amount of abandoned property when auditing under the Abandoned Property Act.
[Pa.B. Doc. No. 02-1325. Filed for public inspection July 26, 2002, 9:00 a.m.]
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