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- Auditing -- Standards -- United States; Financial statements -- United States -- Auditing (2)
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- Auditing -- Standards -- United States; Auditing -- Quality control (1)
- Auditing -- Standards -- United States; Financial statements (1)
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Codification Of Statements On Auditing Standards, Numbers 1 To 23 (1979), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 23 (1979), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Relationship Of Generally Accepted Auditing Standards To Quality Control Standards; Statement On Auditing Standards, 025, American Institute Of Certified Public Accountants. Auditing Standards Board
Relationship Of Generally Accepted Auditing Standards To Quality Control Standards; Statement On Auditing Standards, 025, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members to comply with such standards when associated with financial statements.
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.
Review Of Interim Financial Information; Statement On Auditing Standards, 024, American Institute Of Certified Public Accountants. Auditing Standards Board
Review Of Interim Financial Information; Statement On Auditing Standards, 024, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information and on the reporting applicable to such engagements.