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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.