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- Auditing -- Standards -- United States (1)
- Auditing -- Standards -- United States; Auditing -- Statistical methods -- Standards -- United States; Sampling (Statistics) (1)
- Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States; Financial statements -- Standards -- United States (1)
- Auditing -- Standards -- United States; Financial statements (1)
- Auditing -- Standards -- United States; Financial statements -- Standards -- United States; Securities -- United States -- Accounting (1)
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Codification Of Statements On Auditing Standards, Numbers 1 To 33 (1981), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 33 (1981), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Auditor's Considerations When A Question Arises About An Entity's Continued Existence; Statement On Auditing Standards, 034, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Considerations When A Question Arises About An Entity's Continued Existence; Statement On Auditing Standards, 034, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
When the continued existence of an entity is imperiled, there is heightened concern about the recoverability and classification of recorded asset amounts and the amounts and classification of liabilities. This Statement provides guidance regarding the auditor's considerations when information comes to his attention that raises a question about an entity's ability to continue in existence.
Filings Under Federal Securities Statutes; Statement On Auditing Standards, 037, American Institute Of Certified Public Accountants. Auditing Standards Board
Filings Under Federal Securities Statutes; Statement On Auditing Standards, 037, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
When an independent accountant's report is included in registration statements, proxy statements, or periodic reports filed under the federal securities statutes, the accountant's responsibility, generally, is in substance no different from that involved in other types of reporting. However, the nature and extent of this responsibility are specified in some detail in these statutes and in the related rules and regulations.
Audit Sampling; Statement On Auditing Standards, 039, American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Sampling; Statement On Auditing Standards, 039, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class. This Statement provides guidance for planning, performing, and evaluating audit samples.
Letters For Underwriters; Statement On Auditing Standards, 038, American Institute Of Certified Public Accountants. Auditing Standards Board
Letters For Underwriters; Statement On Auditing Standards, 038, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933 (the Act). In connection with this type of service, accountants often are called upon to confer with clients, underwriters, and their respective counsel concerning the accounting and auditing requirements of the Act and of the SEC, as well as to perform other services. One of these other services is the issuance of letters for underwriters, commonly called comfort letters, which are generally concerned with the subjects …
Review Of Interim Financial Information; Statement On Auditing Standards, 036, American Institute Of Certified Public Accountants. Auditing Standards Board
Review Of Interim Financial Information; Statement On Auditing Standards, 036, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information and on the reporting applicable to such engagements.
Special Reports: Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 035, American Institute Of Certified Public Accountants. Auditing Standards Board
Special Reports: Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 035, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
An accountant may accept an engagement in which the scope is limited to applying to one or more specified elements, accounts, or items of a financial statement agreed-upon procedures that are not sufficient to enable him to express an opinion on the specified elements, accounts, or items, provided (a) the parties involved have a clear understanding of the procedures to be performed and (b) distribution of the report is to be restricted to named parties involved.