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Codification Of Statements On Auditing Standards, Numbers 1 To 79 (1996), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 79 (1996), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Statement On Auditing Standards, 080, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Statement On Auditing Standards, 080, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Most of the independent auditors work in forming his or her opinion on financial statements consists of obtaining and evaluating evidential matter concerning the assertions in such financial statements. The measure of the validity of such evidence for audit purposes lies in the judgment of the auditor in this respect, audit evidence differs from legal evidence, which is circumscribed by rigid rules. Evidential matter varies substantially in its influence on the auditor as he or she develops his an opinion with respect to financial statements under audit. The pertinence of the evidence, its objectivity, its timeliness, and the existence of …
Auditing Investments; Statement On Auditing Standards, 081, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Auditing Investments; Statement On Auditing Standards, 081, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.