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;Stocks -- United States -- Accounting;Securities -- United States -- Accounting
1. 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 -- Auditing
This Statement defines association as that term is used in the fourth reporting standard. It provides guidance to an accountant associated with the financial statements of a public entity or with a nonpublic entity's financial statements that he...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States
This Statement provides guidance to an auditor reporting on financial statements of one or more prior periods that are presented on a comparative basis with financial statements of the current period.
Auditing -- Standards -- United States;Fraud;Financial statements -- United States;
Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 110.02, "Responsibilities and Functions of the Independent Auditor"), states, "The auditor has a...
Auditing -- Standards -- United States;Fair value -- Accounting -- Standards -- United States;Disclosure in accounting -- Standards -- United States;Financial statements -- Standards -- United States;
The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the...
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...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;Financial statements, Interim -- Standards -- United States;
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
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...
