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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.
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in another country for use outside the United States. A "U.S. entity" is an entity that is either organized or domiciled in the United States.
Reporting On Condensed Financial Statements And Selected Financial Data; Statement On Auditing Standards, 042, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Condensed Financial Statements And Selected Financial Data; Statement On Auditing Standards, 042, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on reporting in a client-prepared document on a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required to file, at least annually, complete audited financial statements with a regulatory agency. b. Selected financial data that are derived from audited financial statements of either a public or a nonpublic entity and that are presented in a document that includes audited financial statements (or, with respect to a public entity, that incorporates audited financial statements by reference to information filed with a …
Segment Information; Statement On Auditing Standards, 021, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Segment Information; Statement On Auditing Standards, 021, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Statement of Financial Accounting Standards No. 14, Financial Reporting for Segments of a Business Enterprise, requires the inclusion of certain information about an entity's operations in different industries, its foreign operations and export sales, and its major customers (referred to in this Statement as "segment information") in annual financial statements that are intended to present financial position, results of operations, and changes in financial position in conformity with generally accepted accounting principles. Disclosure of segment information requires the disaggregation of certain significant elements of an entity's financial statements, such as revenue, operating profit or loss, identifiable assets, depreciation, and capital …
Reports On Comparative Financial Statements; Statement On Auditing Standards, 015, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Reports On Comparative Financial Statements; Statement On Auditing Standards, 015, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance to an auditor reporting on financial statements of one or more prior periods that are presented on a comparative basis with financial statements of the current period.