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Articles 91 - 120 of 149
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Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1985), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1985), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Effects Of Computer Processing On The Examination Of Financial Statements; Statement On Auditing Standards, 048, American Institute Of Certified Public Accountants. Auditing Standards Board
Effects Of Computer Processing On The Examination Of Financial Statements; Statement On Auditing Standards, 048, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This amendment adds to the list of required planning considerations in paragraph 3 (as new item c) the methods used by the entity to process significant accounting information. It also adds a new paragraph 9, summarizing those aspects of computer processing that may have an effect on planning an examination of financial statements. Furthermore, it adds a new paragraph 10 that describes how the auditor might consider the need for using a professional possessing specialized skills to determine the effect of computer processing on the examination. Existing paragraphs 9 through 13 are renumbered 11 through 15.
Letters For Underwriters; Statement On Auditing Standards, 049, American Institute Of Certified Public Accountants. Auditing Standards Board
Letters For Underwriters; Statement On Auditing Standards, 049, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
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 described …
Codification Of Statements On Auditing Standards, Numbers 1 To 47 (1984), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 47 (1984), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards, 047, American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards, 047, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the auditor's consideration of audit risk and materiality when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. Audit risk and materiality affect the application of generally accepted auditing standards, especially the standards of field work and reporting, and are implicit in the auditor's standard report. Audit risk and materiality, among other matters, need to be considered together in determining the nature, timing, and extent of auditing procedures and in evaluating the results of those procedures.
Codification Of Statements On Auditing Standards, Numbers 1 To 44 (1983), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 44 (1983), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Consideration Of Omitted Procedures After The Report Date; Statement On Auditing Standards, 046, American Institute Of Certified Public Accountants. Auditing Standards Board
Consideration Of Omitted Procedures After The Report Date; Statement On Auditing Standards, 046, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the time of the examination in the circumstances then existing were omitted from his examination of the financial statements, but there is no indication that those financial statements are not fairly presented in conformity with generally accepted accounting principles or with another comprehensive basis of accounting. This circumstance should be distinguished from that described in SAS No. 1, section 561, which applies if …
Omnibus Statement On Auditing Standards -- 1983; Statement On Auditing Standards, 045, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards -- 1983; Statement On Auditing Standards, 045, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
Statement revises: substantive tests prior to the balance-sheet data related parties, and supplementary oil and gas reserve information.
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.
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.
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.
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.
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 …
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.
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.
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.
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.
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.
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 …
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.
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.
Supplementary Information On The Effects Of Changing Prices; Statement On Auditing Standards, 028, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Information On The Effects Of Changing Prices; Statement On Auditing Standards, 028, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities to present information on the effects of changing prices. 1 It requires no changes in the basic financial statements the required information is to be presented as supplementary information in any published annual report that contains the primary financial statements of the entity. 2 The FASB encourages nonpublic entities and entities that do not meet the size test to present the information called for by the statement.
Adequacy Of Disclosure In Financial Statements; Statement On Auditing Standards, 032, American Institute Of Certified Public Accountants. Auditing Standards Board
Adequacy Of Disclosure In Financial Statements; Statement On Auditing Standards, 032, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The presentation of financial statements in conformity with generally accepted accounting principles includes adequate disclosure of material matters. These matters relate to the form, arrangement, and content of the financial statements and their appended notes, including, for example, the terminology used, the amount of detail given, the classification of items in the statements, and the bases of amounts set forth. An independent auditor considers whether a particular matter should be disclosed in light of the circumstances and facts of which he is aware at the time.
Supplementary Oil And Gas Reserve Information; Statement On Auditing Standards, 033, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Oil And Gas Reserve Information; Statement On Auditing Standards, 033, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
Reporting On Information Accompanying The Basic Financial Statements In Auditor-Submitted Documents; Statement On Auditing Standards, 029, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Information Accompanying The Basic Financial Statements In Auditor-Submitted Documents; Statement On Auditing Standards, 029, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's standard report thereon.
Evidential Matter; Statement On Auditing Standards, 031, American Institute Of Certified Public Accountants. Auditing Standards Board
Evidential Matter; Statement On Auditing Standards, 031, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
Most of the independent auditor's work in forming his opinion on financial statements consists of obtaining and evaluating evidential matter concerning the assertions in such financial statements. The measure of the validity of such evidence for audit purposes lies in the judgment of the auditor in this respect audit evidence differs from legal evidence, which is circumscribed by rigid rules. Evidential matter varies substantially in its influence on the auditor as he develops his opinion with respect to financial statements under examination. The pertinence of the evidence, its objectivity, its timeliness, and the existence of other evidential matter corroborating the …
Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's report to be issued in connection with such engagements.
Codification Of Statements On Auditing Standards, Numbers 1 To 26 (1980), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 26 (1980), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 23 (1979), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 23 (1979), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Supplementary Information Required By The Financial Accounting Standards Board; Statement On Auditing Standards, 027, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Information Required By The Financial Accounting Standards Board; Statement On Auditing Standards, 027, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements. This Statement provides the independent auditor with guidance on the nature of procedures to be applied to supplementary information required by the FASB, and it describes the circumstances that would require the auditor to report concerning such information.