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Statements on Auditing Standards
Auditing -- Standards -- United States; Business consultants -- United States; Consultants; Auditors' reports -- Standards -- United States
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Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance that an accountant in public practice (reporting accountant), either in connection with a proposal to obtain a new client or otherwise, should apply. 3a. When preparing a written report on the application of accounting principles to specified transactions, either completed or proposed (specific transactions). b. When requested to provide a written report on the type of opinion that may be rendered on a specific entity's financial statements. c. When preparing a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a particular principal (hypothetical transactions).