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STATEMENT ON AUDITING PROCEDURE
OCTOBER 1971
Letters for Underwriters
(Supersedes Statement on Auditing Procedure No. 35)
CONTENTS
Paragraph Numbers Page
Introduction 1-7 125
Dating 8-9 130
Addressee 10 131
Introductory Paragraph 11 131
Independence 12 132
Compliance with SEC Requirements 13-14 132
Accountants' Report 15 133 Unaudited Financial Statements and Subsequent Changes
In general 16 133
Unaudited financial statements 17-18 135
Capsule information 19-20 136
Subsequent changes 21-26 137
Disclosure in registration statement 27 141
Effect of Qualified Opinion 28-31 141
Other Accountants 32-35 142
Tables, Statistics and Other
Financial Information 36-41 144
Concluding Paragraph 42 147
Miscellaneous 43 147
Issued by the Committee on Auditing Procedure of the American Institute of Certified Public Accountants, Inc.
COPYRIGHT 1971 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC.
666 FIFTH AVENUE, NEW YORK, N. Y. 10019
Object Description
Description
| Title | Page 1 |
| Description-Abstract | STATEMENT ON AUDITING PROCEDURE OCTOBER 1971 Letters for Underwriters (Supersedes Statement on Auditing Procedure No. 35) CONTENTS Paragraph Numbers Page Introduction 1-7 125 Dating 8-9 130 Addressee 10 131 Introductory Paragraph 11 131 Independence 12 132 Compliance with SEC Requirements 13-14 132 Accountants' Report 15 133 Unaudited Financial Statements and Subsequent Changes In general 16 133 Unaudited financial statements 17-18 135 Capsule information 19-20 136 Subsequent changes 21-26 137 Disclosure in registration statement 27 141 Effect of Qualified Opinion 28-31 141 Other Accountants 32-35 142 Tables, Statistics and Other Financial Information 36-41 144 Concluding Paragraph 42 147 Miscellaneous 43 147 Issued by the Committee on Auditing Procedure of the American Institute of Certified Public Accountants, Inc. COPYRIGHT 1971 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. 666 FIFTH AVENUE, NEW YORK, N. Y. 10019 |
