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Association With Financial Statements; Statement On Auditing Standards, 026, American Institute Of Certified Public Accountants. Auditing Standards Board
Association With Financial Statements; Statement On Auditing Standards, 026, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement defines association as that term is used in the fourth reporting standard. It provides guidance to an accountant associated with the financial statements of a public entity or with a nonpublic entity's financial statements that he has been engaged to examine in accordance with generally accepted auditing standards.
Supplementary Information Required By The Financial Accounting Standards Board; Statement On Auditing Standards, 027, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Information Required By The Financial Accounting Standards Board; Statement On Auditing Standards, 027, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements. This Statement provides the independent auditor with guidance on the nature of procedures to be applied to supplementary information required by the FASB, and it describes the circumstances that would require the auditor to report concerning such information.
Reports On Audited Financial Statements; Statement On Auditing Standards, 002, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Reports On Audited Financial Statements; Statement On Auditing Standards, 002, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement applies to auditors' reports issued in connection with examinations of financial statements that are intended to present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. It distinguishes the types of reports, describes the circumstances in which each is appropriate, and provides examples.