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Statements on Auditing Standards
Auditing -- Standards -- United States; Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States
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Client Representations; Statement On Auditing Standards, 019, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Client Representations; Statement On Auditing Standards, 019, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.