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STATEMENT ON AUDITING PROCEDURE
NOVEMBER 1972
53
Reporting on Consistency and Accounting Changes
(Supersedes Chapter 8 of Statement on Auditing Procedure No. 33)
CONTENTS
Paragraph Number
Introduction 1
Consistency Standard 2-19
Accounting Changes Affecting Consistency 7-12
Change in accounting principle 7
Change in the reporting entity 8-10
Correction of an error in principle 11
Change in principle inseparable from
change in estimate 12
Changes Not Affecting Consistency 13-18
Change in accounting estimate 13
Error correction not involving principle 14 Changes in classification and reclassifi-cations 15
Substantially different transactions or
events 16
Issued by the Committee on Auditing Procedure American Institute of Certified Public Accountants
COPYRIGHT 1972 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 NOVEMBER 1972 53 Reporting on Consistency and Accounting Changes (Supersedes Chapter 8 of Statement on Auditing Procedure No. 33) CONTENTS Paragraph Number Introduction 1 Consistency Standard 2-19 Accounting Changes Affecting Consistency 7-12 Change in accounting principle 7 Change in the reporting entity 8-10 Correction of an error in principle 11 Change in principle inseparable from change in estimate 12 Changes Not Affecting Consistency 13-18 Change in accounting estimate 13 Error correction not involving principle 14 Changes in classification and reclassifi-cations 15 Substantially different transactions or events 16 Issued by the Committee on Auditing Procedure American Institute of Certified Public Accountants COPYRIGHT 1972 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. 666 FIFTH AVENUE, NEW YORK, N. Y. 10019 |
