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- Auditing -- Standards -- United States; Mineral industries -- United States -- Accounting (1)
Articles 1 - 6 of 6
Full-Text Articles in Business
Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement revises: Generally Accepted Auditing Standards auditor's study and evaluation of internal control, receivables and inventories consistency of application of generally accepted accounting principles public warehouses--controls and auditing procedures for goods held reports on audited financial statements the meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report letters for underwriters and audit sampling.
Codification Of Statements On Auditing Standards, Numbers 1 To 39 (1982), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 39 (1982), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Working Papers; Statement On Auditing Standards, 041, American Institute Of Certified Public Accountants. Auditing Standards Board
Working Papers; Statement On Auditing Standards, 041, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work that the auditor has done and the conclusions that he has reached concerning significant matters.
Reporting On Condensed Financial Statements And Selected Financial Data; Statement On Auditing Standards, 042, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Condensed Financial Statements And Selected Financial Data; Statement On Auditing Standards, 042, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on reporting in a client-prepared document on a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required to file, at least annually, complete audited financial statements with a regulatory agency. b. Selected financial data that are derived from audited financial statements of either a public or a nonpublic entity and that are presented in a document that includes audited financial statements (or, with respect to a public entity, that incorporates audited financial statements by reference to information filed with a …
Supplementary Mineral Reserve Information; Statement On Auditing Standards, 040, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Mineral Reserve Information; Statement On Auditing Standards, 040, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas to disclose certain quantity and price information. This supplementary information may be disclosed outside the basic financial statements.
Special-Purpose Reports On Internal Accounting Control At Service Organizations; Statement On Auditing Standards, 044, American Institute Of Certified Public Accountants. Auditing Standards Board
Special-Purpose Reports On Internal Accounting Control At Service Organizations; Statement On Auditing Standards, 044, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been engaged to examine. (Such services are explained in paragraph 3 and the Appendix, "Examples of Service Organizations.") Also, this Statement provides guidance for independent accountants who issue such reports.