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Statements on Auditing Standards
Auditing -- Standards -- United States; Financial statements -- Auditing -- Standards; Audited financial statements -- Standards -- United States; Auditing
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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.