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Statement on Auditing Standards Issued by the Auditing Standards Board AICPA American Institute of Certified Public Accountants Interim Financial Information ( Supersedes Statement on Auditing Standards Nos. 36 and 66, AICPA, Professional Standards, vol. 1, AU sec. 722.) CONTENTS OF STATEMENT Paragraph Introduction 1- 2 Applicability 3- 6 Understanding With the Client 7 Characteristics of Interim Financial Information 8 Objective of a Review of Interim Financial Information 9 The Accountant's Knowledge of Internal Control Structure Policies and Procedures 10- 11 Procedures for a Review of Interim Financial Information 12- 19 Nature of Procedures 13 Timing of Procedures 14 Extent of Procedures 15- 19 Communication With Audit Committees 20- 25 The Accountant's Report on a Review of Interim Financial Information 26- 34 Form of Accountant's Review Report 27- 29 Modification of the Accountant's Review Report 30- 32 Other Information in Documents Containing Interim Financial Information 33 Copyright © 1992 by the American Institute of Certified Public Accountants, Inc. 1211 Avenue of the Americas, New York, N. Y. 10036- 8775 1234567890 AudS 998765432 May 1992 71