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Statements on Auditing Standards
Auditing -- Standards -- United States; Financial statements -- Standards -- United States; Auditors' reports -- Standards -- United States
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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.