Auditing -- Standards -- United States;Corporations -- Auditing
This Statement applies to analytical review procedures in an examination made in accordance with generally accepted auditing standards.1 It provides guidance for consideration by the auditor when he applies such procedures, but no specific...
This statement revises: meaning of "present fairly in conformity with generally accepted accounting principles" in the indvependent auditor's report; required supplemeentary information'and reporting on information accmpanying the basic financail...
Auditing -- Standards -- United States;Stocks -- United States -- Accounting;Securities -- United States -- Accounting
The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933...
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 -- Standards -- United States;Auditing, Internal -- United States
This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's...
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.
This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Corporations -- United States -- Finance -- Automation;Information technology;
This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;
This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the...
Auditing -- Standards -- United States;Securities -- United States -- Auditing;Stocks -- United States -- Auditing;Auditing -- Standards -- United States;
This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Financial statements -- Auditing -- Standards;Auditors' reports --Standards -- United States;
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by — 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of...
