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Statements on Auditing Standards

Auditing -- Standards -- United States; Communication in accounting -- Standards -- United States

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Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 084, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 084, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This Statement applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph 14 of this Statement) financial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement.

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Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 007, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 007, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to provide guidance on communications between predecessor and successor auditors when a change of auditors has taken place or is in process. The term "predecessor auditor" refers to an auditor who has resigned or who has been notified that his services have been terminated. The term "successor auditor" refers to an auditor who has accepted an engagement or an auditor who has been invited to make a proposal for an engagement. This Statement applies whenever an independent auditor has been retained, or is to be retained, to make an examination of financial statements in …

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