Auditing -- Standards -- United States;Attest function (Auditing) -- Standards -- United States;Audited financial statements -- Standards -- United States
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning...
Credit unions -- United States -- Auditing -- Periodicals;Credit unions -- Accounting -- Standards -- United States -- Periodicals;Bank examination -- Standards -- United States -- Periodicals;
Auditing -- Standards -- United States;Auditors -- Professional ethics -- Standards -- United States;Fraud;
This Statement provides guidance on the independent auditor's responsibility for the detection of errors and irregularities in an audit of financial statements in accordance with generally accepted auditing standards. It describes factors that...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides...