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Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This audit and accounting guide, which supersedes the 1966 AICPA Industry Audit Guide, Fire and Casualty Insurance Companies and the statements of position that amended that guide, has been prepared to assist the independent auditor in examining and reporting on financial statements of property and liability insurance companies. This guide describes those operating conditions and auditing procedures that are unique to the industry and illustrates the form and content of financial statements and disclosures for property and liability insurance companies, pools, syndicates, and other organizations such as governmental insurance pools. Chapter 1 discusses the nature, conduct, and regulation of the …