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Reports On Audited Financial Statements; Statement On Auditing Standards, 002, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Reports On Audited Financial Statements; Statement On Auditing Standards, 002, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement applies to auditors' reports issued in connection with examinations of financial statements that are intended to present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. It distinguishes the types of reports, describes the circumstances in which each is appropriate, and provides examples.
Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
1. Section 320, The Auditor's Study and Evaluation of Internal Control of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts of accounting control and concludes that accounting control is within the scope of the study and evaluation of internal control contemplated by generally accepted auditing standards, while administrative control is not.
Quality Control Considerations For A Firm Of Independent Auditors; Statement On Auditing Standards, 004, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Quality Control Considerations For A Firm Of Independent Auditors; Statement On Auditing Standards, 004, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members, when they are associated with financial statements, to comply with the applicable generally accepted auditing standards. Those standards have to do primarily with the characteristics and conduct of individual auditors. A need has arisen to identify policies and procedures of a firm of independent auditors (referred to hereinafter as "a firm" or "the firm") that may affect the quality of work in its audit engagements. This Statement sets forth certain considerations in establishing policies and procedures that …