Auditing -- Standards -- United States;Specialists
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a...
Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States
This Statement describes the nature, timing and extent of procedures that the independent certified public accountant should apply to interim financial information when the accountant has been engaged to make a limited review of that information.
Auditing -- Standards -- United States;Auditing, Internal -- Standards -- United States
The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent 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;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;Related party transactions -- United States -- Accounting;Disclosure in accounting
This Statement provides guidance on procedures that should be considered by the auditor when he is performing an examination of financial statements in accordance with generally accepted auditing standards to identify related party transactions and...
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;Auditing -- Quality control -- Standards -- United States
Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members, when they are associated with financial statements, to comply with the applicable generally accepted...
Auditing -- Standards -- United States;Auditing, Internal;Auditing -- Data processing
1. Section 320, "The Auditor's Study and Evaluation of Internal Control," of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts...
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...
