Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Business
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1986), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1986), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance that an accountant in public practice (reporting accountant), either in connection with a proposal to obtain a new client or otherwise, should apply. 3a. When preparing a written report on the application of accounting principles to specified transactions, either completed or proposed (specific transactions). b. When requested to provide a written report on the type of opinion that may be rendered on a specific entity's financial statements. c. When preparing a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a particular principal (hypothetical transactions).
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in another country for use outside the United States. A "U.S. entity" is an entity that is either organized or domiciled in the United States.