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Proposed Statement On Auditing Standards : Letters For Underwriters And Interim Reviews ... Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Letters For Underwriters And Interim Reviews;Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Aug. 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Letters For Underwriters And Interim Reviews ... Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Letters For Underwriters And Interim Reviews;Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Aug. 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The first Statement amends Statement on Auditing Sandards No. 1, section 630, "Letters for Underwriters"; Section 710, "Filings under Federal Securities Statutes"; and SAS No. 24, Review of Interim Financial Information. The amendments are proposed in response to changes in professional standards and rules of the Securities and Exchange Commission, relating primarily to an accountant's review of interim financial information. The second proposed Statement amends SAS No. 14, "Special Reports," paragraphs 15-17 to permit an accountant's report on the results of applying agreed-upon procedures to specified elements, accounts, and items of a financial statement to be accompanied by the entity's …