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Statements of Position

1977

Auditor's reports -- Standards -- United States; Auditing -- Standards -- United States

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Proposed Statement On Auditing Standards : Auditor's Report When There Are Contingencies;Auditor's Report When There Are Contingencies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1977

Proposed Statement On Auditing Standards : Auditor's Report When There Are Contingencies;Auditor's Report When There Are Contingencies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements of Position

This Statement applies to auditor's reports issued in connection with examinations of financial statements prepared in conformity with generally accepted accounting principles. Its purpose is to describe the auditor's reporting considerations when there are contingencies that may have a material effect on the financial statements being examined.