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- Auditing -- Standards -- United States (1)
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Full-Text Articles in Business
Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act of 1984 it also addresses reporting on the internal control structure under Government Auditing Standards.
Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board
Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2 through 10) b. Specified elements, accounts, or items of a financial statement (paragraphs 11 through 18) c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 19 through 21) d. Financial presentations to comply with contractual agreements or regulatory provisions (paragraphs 22 through 30) e. Financial information presented in prescribed forms or schedules that require a prescribed form of …