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Statements on Auditing standards
(101 results)



Display: 20

    • Statement on auditing standards, 032

    • Statement on auditing standards, 032
    • Adequacy of disclosure in financial statements
    • The presentation of financial statements in conformity with generally accepted accounting principles includes adequate disclosure of material matters. These matters relate to the form, arrangement, and content of the financial statements and their...
    • Statement on auditing standards, 080

    • Statement on auditing standards, 080
    • Amendment to statement on auditing standards no. 31, "evidential matter"
    • Most of the independent auditors work in forming his or her opinion on financial statements consists of obtaining and evaluating evidential matter1 concerning the assertions in such financial statements. The measure of the validity of such evidence...
    • Statement on auditing standards, 079

    • Statement on auditing standards, 079
    • Amendment to statement on auditing standards no. 58, Reports on audited financial statements
    • This Statement amends Statement on Auditing Standards (SAS) No. 58, Reports on Audited Financial Statements, to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's...
    • Statement on auditing standards, 086

    • Statement on auditing standards, 086
    • Amendment to statement on auditing standards no. 72, letters for underwriters and certain other requesting parties
    • This amendment reflects the changes for issuance of Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. It also renumbers existing footnotes 22 through 31. This amendment also includes new example...
    • Statement on auditing standards, 097

    • Statement on auditing standards, 097
    • Amendment to statement on auuditing standards no. 50, reports on the application of accounting principles
    • 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...
    • Statement on auditing standards, 076

    • Statement on auditing standards, 076
    • Amendments to statement on auditing standards no. 72, letters for underwriters and certain other requesting parties
    • This Statement provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties described in and meeting the requirements of paragraph 3, 4, or 5...
    • Statement on auditing standards, 077

    • Statement on auditing standards, 077
    • Amendments to statements on auditing standards no. 22, planning and supervision, no. 59, the auditor's condideration of an entityy's ability to continue as a going concern, and no. 62, special reports
    • Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311; Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341; and Statement on Auditing Standards No. 62, AICPA,...
    • Statement on auditing standards, 047

    • Statement on auditing standards, 047
    • Audit risk and materiality in conducting an audit
    • This Statement provides guidance on the auditor's consideration of audit risk and materiality when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. Audit risk and materiality...
    • Statement on auditing standards, 092

    • Statement on auditing standards, 092
    • Auditing derivative instruments, hedging activities, and investments in securities
    • This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's...

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