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Articles 1 - 7 of 7
Full-Text Articles in Business
Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 076, American Institute Of Certified Public Accountants. Auditing Standards Board
Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 076, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties described in and meeting the requirements of paragraph 3, 4, or 5 (commonly referred to as "comfort letters") in connection with financial statements and financial statement schedules contained in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the Act) and other securities offerings. In paragraph 9, this Statement also provides guidance to accountants for performing and reporting on the results of engagements to issue letters for certain …
Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement amends Statement on Auditing Standards (SAS) No. 58, Reports on Audited Financial Statements, to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's report. It also clarifies and reorganizes the guidance in SAS No. 58 concerning emphasis paragraphs, uncertainties, and disclaimers of opinion. This Statement is effective for reports issued or reissued on or after February 29, 1996. Earlier application of the provisions of this Statement is permissible.
Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311 Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341 and Statement on Auditing Standards No. 62, AICPA, Professional Standards, vol. 1, AU sec. 623.
Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO report). The Auditing Standards Board (ASB) believes the COSO report is rapidly becoming a widely accepted framework for sound internal control among United States organizations and its acceptance and use will continue to grow. Therefore, the ASB believes it is appropriate to revise SAS No. 55 to recognize the definition …
Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board
Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted in paragraph 2.
Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and regulations under Government Auditing Standards (the Yellow Book) or in certain other circumstances involving governmental financial assistance, such as single or organization-wide audits or program-specific audits under certain federal or state audit regulations.