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Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States
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Full-Text Articles in Business
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.