Statement on auditing standards, 066

              June 1991 Statement on
Auditing Standards
Issued 6y the Auditing Standards Board
AICPA
American Institute of Certified Public Accountants
Communication of Matters About
Interim Financial Information Filed
or to Be Filed With Specified
Regulatory Agencies- An Amendment
to SAS No. 36, Review of Interim
Financial Information
( Amends Statement on Auditing Standards No. 36, AICPA, Professional
Standards, vol. 1, AU sec. 722.)
Introduction
1. This amendment establishes requirements for communications to
management and, in certain situations, to audit committees about certain
matters involving interim financial information filed or to be filed with
specified regulatory agencies when an accountant is engaged ( a) to assist
an entity in preparing its interim financial information or ( b) to perform
procedures on the information. The applicability of these communication
requirements is discussed in paragraph 3 of this Statement.
2. The Auditing Standards Board has under consideration a broader
revision of Statement on Auditing Standards ( SAS) No. 36, as amended
by this Statement.
Copyright © 1991 by the
American Institute of Certified Public Accountants, Inc.
1211 Avenue of the Americas, New York, N. Y. 10036- 8775
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