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  • All fields: Financial statements -- Auditing -- Standards
(6 results)



Display: 20

    • Statement on auditing standards, 008

    • Statement on auditing standards, 008
    • Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States;Financial statements -- Auditing -- Standards
    • An entity may publish various documents that contain information (hereinafter, "other information") in addition to audited financial statements and the independent auditor's report thereon. This Statement provides guidance for the auditor's...
    • Statement on auditing standards, 078

    • Statement on auditing standards, 078
    • Auditing -- Standards -- United States;Financial statements -- Auditing -- Standards;Audited financial statements -- Standards -- United States;Auditing, Internal --Standards -- United States;
    • This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal...
    • Statement on auditing standards, 079

    • Statement on auditing standards, 079
    • 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...
    • Statement on auditing standards, 058

    • Statement on auditing standards, 058
    • 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...
    • Statement on auditing standards, 055

    • Statement on auditing standards, 055
    • Auditing -- Standards -- United States;Financial statements -- Auditing -- Standards;Audited financial statements -- Standards -- United States;Auditing, Internal --Standards -- United States;
    • This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards.1 It describes the elements of an...

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