Auditing -- Standards -- United States;Financial statements -- United States -- Data processing
1. This amendment adds to the list of required planning considerations in paragraph 3 (as new item c) the methods used by the entity to process significant accounting information. It also adds a new paragraph 9, summarizing those aspects of...
Auditing -- Documentation -- Standards -- United States
The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied,...
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...
United States -- History -- Revolution, 1775-1783; Washington, George, 1732-1799; Military supplies; Military maneuvers; Jamaica;
Ramsay acknowledges that Greene's unit would be in better spirits if they had more to keep them busy. He reports discussions from Congress about supplies, recent developments near Jamaica, and updates on various familiar names. He also mentions the...
This statement revises: Generally Accepted Auditing Standards; auditor's study and evaluation of internal control, receivables and inventories; consistency of application of generally accepted accounting principles; public warehouses--controls and...
Auditing -- Standards -- United States;Mineral industries -- United States -- Accounting
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets — Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas1 to disclose certain quantity and price information.2...
Auditing -- Standards -- United States;Petroleum industry and trade -- United States -- Accounting;Gas industry -- United States -- Accounting
In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
Auditing -- Standards -- United States;Disclosure in accounting;Corporations -- Auditing
This Statement establishes a requirement that the auditor communicate to senior management and the board of directors or its audit committee material weaknesses in internal accounting control2 that come to his attention during an examination of...
