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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 …
Special Reports: Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 035, American Institute Of Certified Public Accountants. Auditing Standards Board
Special Reports: Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 035, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
An accountant may accept an engagement in which the scope is limited to applying to one or more specified elements, accounts, or items of a financial statement agreed-upon procedures that are not sufficient to enable him to express an opinion on the specified elements, accounts, or items, provided (a) the parties involved have a clear understanding of the procedures to be performed and (b) distribution of the report is to be restricted to named parties involved.