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Statement on auditing standards, 081

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statement number	Statement on auditing standards, 081
Title	Auditing investments
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Securities -- United States -- Auditing Stocks -- United States -- Auditing Auditing -- Standards -- United States
Coverage-Spatial	United States
Date-Issued	1996
abstract	This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.
Series	Statement on auditing standards; 81
Series2	Auditing Standards, full-text
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Format	PDF text file scanned at 300dpi with corrected OCR (575 KB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038108
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

statement number	Page 1
Description-Abstract	Statement on Auditing Standards Issued by the Auditing Standards Board Auditing Investments ( Supersedes Statement on Auditing Standards No. 1, AICPA, Professional Standards, vol. 1, AU sec. 332, " Long- Term Investments.") December 1996 81

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