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- Auditing -- Standards -- United States (1)
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- Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States (1)
- Auditing -- Standards -- United States; Disclosure in accounting; Financial statements -- United States (1)
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Full-Text Articles in Business
Codification Of Statements On Auditing Standards, Numbers 1 To 26 (1980), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 26 (1980), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Supplementary Information On The Effects Of Changing Prices; Statement On Auditing Standards, 028, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Information On The Effects Of Changing Prices; Statement On Auditing Standards, 028, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities to present information on the effects of changing prices. 1 It requires no changes in the basic financial statements the required information is to be presented as supplementary information in any published annual report that contains the primary financial statements of the entity. 2 The FASB encourages nonpublic entities and entities that do not meet the size test to present the information called for by the statement.
Supplementary Oil And Gas Reserve Information; Statement On Auditing Standards, 033, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Oil And Gas Reserve Information; Statement On Auditing Standards, 033, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
Evidential Matter; Statement On Auditing Standards, 031, American Institute Of Certified Public Accountants. Auditing Standards Board
Evidential Matter; Statement On Auditing Standards, 031, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
Most of the independent auditor's work in forming his opinion on financial statements consists of obtaining and evaluating evidential matter concerning the assertions in such financial statements. The measure of the validity of such evidence for audit purposes lies in the judgment of the auditor in this respect audit evidence differs from legal evidence, which is circumscribed by rigid rules. Evidential matter varies substantially in its influence on the auditor as he develops his opinion with respect to financial statements under examination. The pertinence of the evidence, its objectivity, its timeliness, and the existence of other evidential matter corroborating the …
Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's report to be issued in connection with such engagements.
Adequacy Of Disclosure In Financial Statements; Statement On Auditing Standards, 032, American Institute Of Certified Public Accountants. Auditing Standards Board
Adequacy Of Disclosure In Financial Statements; Statement On Auditing Standards, 032, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The presentation of financial statements in conformity with generally accepted accounting principles includes adequate disclosure of material matters. These matters relate to the form, arrangement, and content of the financial statements and their appended notes, including, for example, the terminology used, the amount of detail given, the classification of items in the statements, and the bases of amounts set forth. An independent auditor considers whether a particular matter should be disclosed in light of the circumstances and facts of which he is aware at the time.
Reporting On Information Accompanying The Basic Financial Statements In Auditor-Submitted Documents; Statement On Auditing Standards, 029, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Information Accompanying The Basic Financial Statements In Auditor-Submitted Documents; Statement On Auditing Standards, 029, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's standard report thereon.