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Codification Of Statements On Auditing Standards, Numbers 1 To 47 (1984), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 47 (1984), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Effects Of Computer Processing On The Examination Of Financial Statements; Statement On Auditing Standards, 048, American Institute Of Certified Public Accountants. Auditing Standards Board
Effects Of Computer Processing On The Examination Of Financial Statements; Statement On Auditing Standards, 048, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This amendment adds to the list of required planning considerations in paragraph 3 (as new item c) the methods used by the entity to process significant accounting information. It also adds a new paragraph 9, summarizing those aspects of computer processing that may have an effect on planning an examination of financial statements. Furthermore, it adds a new paragraph 10 that describes how the auditor might consider the need for using a professional possessing specialized skills to determine the effect of computer processing on the examination. Existing paragraphs 9 through 13 are renumbered 11 through 15.
Letters For Underwriters; Statement On Auditing Standards, 049, American Institute Of Certified Public Accountants. Auditing Standards Board
Letters For Underwriters; Statement On Auditing Standards, 049, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933 (the Act). In connection with this type of service, accountants often are called upon to confer with clients, underwriters, and their respective counsel concerning the accounting and auditing requirements of the Act and of the SEC, as well as to perform other services. One of these other services is the issuance of letters for underwriters, commonly called comfort letters, which are generally concerned with the subjects described …