Auditing -- Standards -- United States;Administrative agencies -- Auditing -- Standards -- United States;Economic assistance, Domestic -- Auditing -- Standards -- United States;
1. This Statement1 is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws...
Auditing -- Standards -- United States;Specialists;Financial statements -- United States -- Auditing;
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;Financial statements, Interim -- Standards -- United States;
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
