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Statement on auditing standards, 097

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statement number	Statement on auditing standards, 097
Title	Amendment to statement on auuditing standards no. 50, reports on the application of accounting principles
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Auditors' reports --Standards -- United States
Coverage-Spatial	United States
Date-Issued	2002
abstract	This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the application of accounting principles not involving facts and circumstances of a specific entity. The new language is shown in boldface italics and deleted language is shown by strikethrough.
Series	Statement on auditing standards; 97
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 page image with corrected OCR scanned at 300 dpi (431 KB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038127
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

statement number	Page 1
Description-Abstract	June 2002 Statement on Auditing Standards 97 Issued by the Auditing Standards Board Amendment to Statement on Auditing Standards No. 50' Reports on the Application of Accounting Principles ( Amends Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles, AICPA, Professional Standards, vol. 1, AU sec. 625.)

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