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Interim Financial Information; Statement On Auditing Standards, 071, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Interim Financial Information; Statement On Auditing Standards, 071, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph 2 of this Statement). The three general standards discussed in Statement on Auditing Standards (SAS) No. 95, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1, AU sec. 150.02), are applicable to a review of interim financial information conducted in accordance with this Statement. This Statement provides guidance on the application of the field work and reporting …