Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Auditors' reports --Standards -- United States
1. This Statement applies to auditors' reports issued in connection with— a. Financial statements that are prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2-8). b....
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;Derivative securities -- Auditing -- Standards -- United States;Hedging (Finance) -- Auditing -- Standards -- United States;Investments -- Auditing -- Standards -- United States;
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- Standards -- United States;
1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs...
