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Articles 1 - 11 of 11
Full-Text Articles in Business
Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board
Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.
Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1988), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1988), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board
Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The Statement also provides guidance on the auditor's responsibilities when a possible illegal act is detected.
Auditing Accounting Estimates; Statement On Auditing Standards, 057, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Accounting Estimates; Statement On Auditing Standards, 057, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance to auditors on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, an accounting estimate is an approximation of a financial statement element, item, or account. Accounting estimates are often included in historical financial statements because a. The measurement of some amounts or the valuation of some accounts is uncertain, pending the outcome of future events. b. Relevant data concerning events that have already occurred cannot be accumulated on a timely, cost-effective basis
Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board
Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards. It describes the elements of an internal control structure and explains how an auditor should consider the internal control structure in planning and performing an audit.
Omnibus Statement On Auditing Standards -- 1987; Statement On Auditing Standards, 052, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards -- 1987; Statement On Auditing Standards, 052, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement revises: meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report required supplementary information and reporting on information accompanying the basic financial statements in auditor-submitted documents
Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the audit committee or to individuals with a level of authority and responsibility equivalent to an audit committee in organizations that do not have one, such as the board of directors, the board of trustees, an owner in an owner-managed enterprise, or others who may have engaged the auditor. For the purpose of this Statement, the term audit committee is used to refer to he appropriate …
Communication With Audit Committees; Statement On Auditing Standards, 061, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication With Audit Committees; Statement On Auditing Standards, 061, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This Statement establishes a requirement for the auditor to determine that certain matters related to the conduct of an audit are communicated to those who have responsibility for oversight of the financial reporting process. For purposes of this document, the recipient of the communications is referred to as the audit committee. The communications required by this Statement are applicable to (1) entities that either have an audit committee or that have otherwise formally designated oversight of the financial reporting process to a group equivalent to an audit committee (such as a finance committee or budget committee) and (2) all …
Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. Continuation of an entity as a going concern is assumed in financial reporting in the absence of significant information to the contrary. Ordinarily, information that significantly contradicts the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, …
Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's responsibility for the detection of errors and irregularities in an audit of financial statements in accordance with generally accepted auditing standards. It describes factors that influence the auditor's ability to detect errors and irregularities and explains how the exercise of due care should give appropriate consideration to the possibility of errors or irregularities. It also provides guidance on the auditor's responsibility to communicate detected matters both within and outside the entity whose financial statements are under audit.
Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of an introductory paragraph that differentiates management's responsibilities for the financial statements from the auditor's role in expressing an opinion on them based upon his audit, (b) an explicit acknowledgment that an audit provides reasonable assurance within the context of materiality, and (c) the addition of a brief explanation of what an audit entails. 2. Revising the second standard of reporting to require a …