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Statement on auditing standards, 100

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statement number	Statement on auditing standards, 100
Title	Interim financial information
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Financial statements, Interim -- Standards -- United States
Coverage-Spatial	United States
Date-Issued	2002
abstract	The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph 2 of this Statement). The three general standards discussed in Statement on Auditing Standards (SAS) No. 95, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1, AU sec. 150.02), are applicable to a review of interim financial information conducted in accordance with this Statement. This Statement provides guidance on the application of the field work and reporting standards to a review of interim financial information, to the extent those standards are relevant.
Series	Statement on auditing standards; 100
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 (2.3 MB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038130
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 November 2002 100 Interim Financial Information ( Supersedes Statement on Auditing Standards No. 71, Interim Financial Information, AICPA, Professional Standards, vol. 1, AU sec. 722.)

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Statement on auditing standards, 100

Statement on auditing standards, 100