Auditing -- Standards -- United States;Communication in accounting -- Standards -- United States
The purpose of this Statement is to provide guidance on communications between predecessor and successor auditors when a change of auditors has taken place or is in process. The term "predecessor auditor" refers to an auditor who has resigned or...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Communication in accounting -- Standards -- United States;
Withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, AICPA, Professional Standards, vol. 1, AU sec. 622; Amendment to SAS No. 58,...
Auditing -- Standards -- United States;Communication in accounting -- Standards -- United States;
This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in...