Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States;
The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Customer relations;
n accordance with AU section 310.05, the auditor should establish an understanding with the client regarding the services to be performed for each engagement. That understanding should be documented, preferably in an engagement letter or other...