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Statements on Auditing Standards
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Auditing Investments; Statement On Auditing Standards, 081, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Auditing Investments; Statement On Auditing Standards, 081, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.