Auditing -- Standards -- United States;Attest function (Auditing) -- Standards -- United States;Audited financial statements -- Standards -- United States
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning...
Credit unions -- United States -- Auditing -- Periodicals;Credit unions -- Accounting -- Standards -- United States -- Periodicals;Bank examination -- Standards -- United States -- Periodicals;
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...