Open Access. Powered by Scholars. Published by Universities.®
Statements on Auditing Standards
Auditing -- Standards -- United States; Accounting -- Law and legislation; Auditing -- Law and legislation
Articles 1 - 1 of 1
Full-Text Articles in Business
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.