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- Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States; Financial statements -- United States -- Auditing (1)
- Auditing -- Standards -- United States; Financial statements (1)
- Auditing -- Standards -- United States; Service industries -- United States -- Auditing (1)
- Interim -- Standards -- United States (1)
Articles 1 - 4 of 4
Full-Text Articles in Accounting
Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Reports On The Processing Of Transactions By Service Organizations; Statement On Auditing Standards, 070, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On The Processing Of Transactions By Service Organizations; Statement On Auditing Standards, 070, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This Statement also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.
Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 069, American Institute Of Certified Public Accountants. Auditing Standards Board
Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 069, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The purpose of this section is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.
Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board
Interim Financial Information; Statement On Auditing Standards, 100, 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, as defined in paragraph 2, and on the reporting applicable to such engagements. It also establishes certain communication requirements for an accountant who has been engaged to perform certain services related to interim financial information, as described in paragraph 5.