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Codification Of Statements On Auditing Standards, Numbers 1 To 21 (1978), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 21 (1978), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Planning And Supervision; Statement On Auditing Standards, 022, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Planning And Supervision; Statement On Auditing Standards, 022, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The first standard of field work requires that "the work is to be adequately planned and assistants, if any, are to be properly supervised." This Statement provides guidance to the independent auditor making an examination in accordance with generally accepted auditing standards on the considerations and procedures applicable to planning and supervision, including preparing an audit program, obtaining knowledge of the entity's business, and dealing with differences of opinion among firm personnel. Planning and supervision continue throughout the examination, and the related procedures frequently overlap.
Analytical Review Procedures; Statement On Auditing Standards, 023, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Analytical Review Procedures; Statement On Auditing Standards, 023, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement applies to analytical review procedures in an examination made in accordance with generally accepted auditing standards. It provides guidance for consideration by the auditor when he applies such procedures, but no specific analytical review procedures are required by this Statement.