Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Auditors' reports --Standards -- United States
1. This Statement applies to auditors' reports issued in connection with— a. Financial statements that are prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2-8). b....
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- Standards -- United States;
1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Auditors -- Legal status, laws, etc. -- United States;
This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Auditors -- Legal status, laws, etc. -- United States
This Statement provides guidance for an auditor when client acts that appear to him to be illegal come to his attention during an examination of financial statements in accordance with generally accepted auditing standards. This Statement also...
Auditing -- Standards -- United States;Auditors' reports -- Standards -- United States;
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement— • Defines the terms general use and restricted use. • Describes the circumstances in...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;
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...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- Auditing -- Standards;
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...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- Standards -- United States
An accountant may accept an engagement in which the scope is limited to applying to one or more specified elements, accounts, or items of a financial statement agreed-upon procedures that are not sufficient to enable him to express an opinion on...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States
This Statement provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's standard report...
Auditing -- Standards -- United States;Going concern (Accounting);Auditors' reports --Standards -- United States;
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,...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- United States -- Auditing;
The purpose of this section is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.
Auditing -- Standards -- United States;Business consultants -- United States;Consultants;Auditors' reports --Standards -- United States
This statement provides guidance that an accountant in public practice (“reporting accountant”), either in connection with a proposal to obtain a new client or otherwise, should apply3—a. When preparing a written report on the application of...
Auditing -- Standards -- United States;Financial statements -- United States -- Auditing;Auditors' reports --Standards -- United States
The purpose of this Statement is to explain the meaning of the phrase "present fairly ... in conformity with generally accepted accounting principles" in the independent auditor's report.
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Financial statements -- Auditing -- Standards;Auditors' reports --Standards -- United States;
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by — 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of...
