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Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
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 examination of financial statements 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. Examples of such specialists include actuaries, appraisers, attorneys, engineers, and geologists.
Limited Review Of Interim Financial Information; Statement On Auditing Standards, 010, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Limited Review Of Interim Financial Information; Statement On Auditing Standards, 010, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement describes the nature, timing and extent of procedures that the independent certified public accountant should apply to interim financial information when the accountant has been engaged to make a limited review of that information.
Related Party Transactions; Statement On Auditing Standards, 006, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Related Party Transactions; Statement On Auditing Standards, 006, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on procedures that should be considered by the auditor when he is performing an examination of financial statements in accordance with generally accepted auditing standards to identify related party transactions and to satisfy himself as to the substance of and accounting for such transactions, including financial statement disclosure. The procedures set forth herein should not be considered all-inclusive. Also, not all of them may be required in every examination.
Other Information In Documents Containing Audited Financial Statements; Statement On Auditing Standards, 008, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Other Information In Documents Containing Audited Financial Statements; Statement On Auditing Standards, 008, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
An entity may publish various documents that contain information (hereinafter, "other information") in addition to audited financial statements and the independent auditor's report thereon. This Statement provides guidance for the auditor's consideration of other information included in such documents. This Statement is applicable only to other information contained in (a) annual reports to holders of securities or beneficial interests, annual reports of organizations for charitable or philanthropic purposes distributed to the public, and annual reports filed with regulatory authorities under the Securities Exchange Act of 1934 or (b) other documents to which the auditor, at the client's request, devotes attention.
Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of his own auditing procedures. This Statement provides guidance on the factors that affect an independent auditor's consideration of the work of internal auditors in an examination made in accordance with generally accepted auditing standards.
Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 005, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 005, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.
Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 007, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 007, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to provide guidance on communications between predecessor and successor auditors when a change of auditors has taken place or is in process. The term "predecessor auditor" refers to an auditor who has resigned or who has been notified that his services have been terminated. The term "successor auditor" refers to an auditor who has accepted an engagement or an auditor who has been invited to make a proposal for an engagement. This Statement applies whenever an independent auditor has been retained, or is to be retained, to make an examination of financial statements in …