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Statement on auditing standards, 084

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statement number	Statement on auditing standards, 084
Title	Communications between predecessor and successor auditors
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Communication in accounting -- Standards -- United States
Coverage-Spatial	United States
Date-Issued	1997
abstract	This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This Statement applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph 14 of this Statement) financial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement.
Series	Statement on auditing standards; 84
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 (574 KB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038111
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

statement number	Page 1
Description-Abstract	October 1997 Communications Between Predecessor and Successor Auditors ( Supersedes Statement on Auditing Standards No. 7, AICPA, Professional Standards, vol. 1, AU sec. 315.) Statement on Auditing Standards Issued by the Auditing Standards Board 84

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