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.
