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Statements on Auditing Standards
Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States
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Restricting The Use Of An Auditor's Report; Statement On Auditing Standards, 087, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Restricting The Use Of An Auditor's Report; Statement On Auditing Standards, 087, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement Defines the terms general use and restricted use. Describes the circumstances in which the use of auditors' reports should be restricted. Specifies the language to be used in auditors' reports that are restricted as to use.