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  • All fields: Financial statements -- United States -- Auditing
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Display: 20

    • Statement on auditing standards, 002

    • Statement on auditing standards, 002
    • Auditing -- Standards -- United States;Financial statements -- United States -- Auditing
    • This Statement applies to auditors' reports issued in connection with examinations of financial statements that are intended to present financial position, results of operations or changes in financial position in conformity with generally accepted...
    • Statement on auditing standards, 005

    • Statement on auditing standards, 005
    • 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.
    • Statement on auditing standards, 026

    • Statement on auditing standards, 026
    • Auditing -- Standards -- United States;Financial statements -- United States -- Auditing
    • This Statement defines association as that term is used in the fourth reporting standard. It provides guidance to an accountant associated with the financial statements of a public entity or with a nonpublic entity's financial statements that he...
    • Statement on auditing standards, 027

    • Statement on auditing standards, 027
    • Auditing -- Standards -- United States;Financial statements -- United States -- Auditing
    • The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements.1 This Statement provides the...
    • Statement on auditing standards, 069

    • Statement on auditing standards, 069
    • 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.
    • Statement on auditing standards, 073

    • Statement on auditing standards, 073
    • 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...

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