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...
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...
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;Financial statements -- Standards -- United States
This Statement provides guidance to an auditor reporting on financial statements of one or more prior periods that are presented on a comparative basis with financial statements of the current period.
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;
This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in...
Auditing -- Standards -- United States;Auditing, Internal -- Standards -- United States;Financial statements -- Standards -- United States;
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function.1 This...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States
This Statement provides guidance on reporting in a client-prepared document on— a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States
Statement of Financial Accounting Standards No. 14, Financial Reporting for Segments of a Business Enterprise, requires the inclusion of certain information about an entity's operations in different industries, its foreign operations and export...
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;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...
Auditing -- Standards -- United States;Fair value -- Accounting -- Standards -- United States;Disclosure in accounting -- Standards -- United States;Financial statements -- Standards -- United States;
The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the...
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;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;Financial statements -- Standards -- United States;Securities -- United States -- Accounting
When an independent accountant's report is included in registration statements, proxy statements, or periodic reports filed under the federal securities statutes, the accountant's responsibility, generally, is in substance no different from that...
