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- Auditing -- Standards -- United States; Financial statements -- Standards -- United States (1)
- Auditing -- Standards -- United States; Financial statements -- Standards -- United States; Auditors' reports -- Standards -- United States (1)
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Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Reports On A Limited Review Of Interim Financial Information; Statement On Auditing Standards, 013, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Reports On A Limited Review Of Interim Financial Information; Statement On Auditing Standards, 013, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement applies to a report by an accountant on a limited review of interim financial information, whether presented in complete or summarized form, that is included in documents issued to stockholders and others or in forms filed with regulatory agencies. The interim financial information may be presented alone or in a note to audited financial statements.
Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Statement On Auditing Standards, 012, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Statement On Auditing Standards, 012, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is performing an examination in accordance with generally accepted auditing standards.
Reports On Comparative Financial Statements; Statement On Auditing Standards, 015, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Reports On Comparative Financial Statements; Statement On Auditing Standards, 015, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance to an auditor reporting on financial statements of one or more prior periods that are presented on a comparative basis with financial statements of the current period.
Special Reports; Statement On Auditing Standards, 014, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Special Reports; Statement On Auditing Standards, 014, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
1. This Statement applies to auditors' reports issued in connection with a. Financial statements that are prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2-8). b. Specified elements, accounts, or items of a financial statement (paragraphs 9-17). c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 18-19). d. Financial information presented in prescribed forms or schedules that require a prescribed form of auditor's report (paragraphs 20-21). Reports that meet the foregoing criteria are special reports or special purpose reports.