Open Access. Powered by Scholars. Published by Universities.®
Statements on Auditing Standards
Auditing -- Standards -- United States; Specialists; Financial statements -- United States -- Auditing
Articles 1 - 1 of 1
Full-Text Articles in Business
Using The Work Of A Specialist; Statement On Auditing Standards, 073, American Institute Of Certified Public Accountants. Auditing Standards Board
Using The Work Of A Specialist; Statement On Auditing Standards, 073, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.