Auditing -- Standards -- United States;Securities -- United States -- Auditing;Stocks -- United States -- Auditing;Auditing -- Standards -- United States;
This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for...
Auditing -- Standards -- United States;Service industries -- United States -- Auditing;
This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This Statement also provides guidance for...