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Codification Of Auditing Standards And Procedures; Statement On Auditing Standards, 001, American Institute Of Certified Public Accountants. Committee On Auditing Procedure

Statements on Auditing Standards

This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time of original issuance, some members of the Committee on Auditing Procedure assented with qualification or dissented to some portions of the Statements on Auditing Procedure that are being superseded by this Statement. The 1971-72 Committee decided not to include the dissents and qualified assents in this Statement in order to avoid any possible uncertainty or confusion regarding the authority of this Statement. …