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Exposure Drafts, Comment Letters, and Statements of Position
Financial statements -- United States; Auditors' reports --Standards -- United States
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Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new special report form that parallels the form of the new auditor's standard report in SAS no. 58, Reports on Audited Financial Statements; (2) Clarifies that there is no requirement to describe in the special report how the presentation differs from a presentation in conformity with generally accepted accounting principles; (3) Amends guidance on reporting on compliance with contractual agreements in connection with an audit by restricting the distribution of these reports and limiting the matters that an auditor can provide assurance on to auditing and accounting matters; …