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Illegal Acts By Clients; Statement On Auditing Standards, 017, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Illegal Acts By Clients; Statement On Auditing Standards, 017, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance for an auditor when client acts that appear to him to be illegal come to his attention during an examination of financial statements in accordance with generally accepted auditing standards. This Statement also discusses the extent of the attention he should give, when performing such an examination, to the possibility that such acts may have occurred. The types of acts encompassed by this Statement include illegal political contributions, bribes, and other violations of laws and regulations.
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.
Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Statement On Auditing Standards, 016, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Statement On Auditing Standards, 016, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's responsibility for detecting errors or irregularities when making an examination of financial statements in accordance with generally accepted auditing standards. It also discusses procedures that the auditor should perform when his examination indicates that material errors or irregularities may exist.
Unaudited Replacement Cost Information; Statement On Auditing Standards, 018, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Unaudited Replacement Cost Information; Statement On Auditing Standards, 018, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Although generally accepted accounting principles do not require the presentation of replacement cost information in financial statements, certain companies are required by Regulation S-X of the Securities and Exchange Commission (the Commission) to include specified replacement cost information in a note or a separate section of audited financial statements filed with the Commission. Companies supplying such information are to disclose the methods used in determining the amounts and are to furnish any additional information necessary, in the opinion of management, to prevent the information from being misleading.
Required Communication Of Material Weaknesses In Internal Accounting Control; Statement On Auditing Standards, 020, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Required Communication Of Material Weaknesses In Internal Accounting Control; Statement On Auditing Standards, 020, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement establishes a requirement that the auditor communicate to senior management and the board of directors or its audit committee material weaknesses in internal accounting control that come to his attention during an examination of financial statements made in accordance with generally accepted auditing standards. Except for certain modifications to the form of report, this Statement does not address the subject of reporting to the public (investors and others who rely on published financial information) on a company's system of internal accounting control. Reports to the public on material weaknesses in the system are permitted by section 640 of …
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 …
Codification Of Statements On Auditing Standards, Numbers 1 To 15 (1977), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 15 (1977), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.