Auditing -- Standards -- United States;Auditors' reports -- Standards -- United States;
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement— • Defines the terms general use and restricted use. • Describes the circumstances in...
Financial statements -- United States;United States. Securities and Exchange Commission;Security (Law) -- United States;Corporations -- United States -- Accounting;
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws;Accounting -- Quality control
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, the Bylaws of the American...
Bank examination -- United States -- Periodicals;Savings and loan associations -- United States -- Auditing -- Periodicals;Savings and loan associations -- United States -- Accounting -- Periodicals;
Auditing -- Standards -- United States;Auditing -- Quality control
The independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants...
Auditing -- Standards -- United States;Auditing -- Quality control -- Standards -- United States
Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members, when they are associated with financial statements, to comply with the applicable generally accepted...
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...
Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, AICPA, Professional Standards, vol. 1, AU sec. 150.05; amendment to SAS No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control...
Auditing -- Standards -- United States;Financial statements -- Auditing -- Standards;Audited financial statements -- Standards -- United States;Auditing, Internal --Standards -- United States;
This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal...
Auditing -- Standards -- United States;Going concern (Accounting);Auditors' reports --Standards -- United States;
Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311; Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341; and Statement on Auditing Standards No. 62, AICPA,...
