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Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's responsibility for the detection of errors and irregularities in an audit of financial statements in accordance with generally accepted auditing standards. It describes factors that influence the auditor's ability to detect errors and irregularities and explains how the exercise of due care should give appropriate consideration to the possibility of errors or irregularities. It also provides guidance on the auditor's responsibility to communicate detected matters both within and outside the entity whose financial statements are under audit.
Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Statement On Auditing Standards, 016, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Statement On Auditing Standards, 016, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's responsibility for detecting errors or irregularities when making an examination of financial statements in accordance with generally accepted auditing standards. It also discusses procedures that the auditor should perform when his examination indicates that material errors or irregularities may exist.