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;Auditors' reports --Standards -- United States;Financial statements -- United States -- Auditing;
The purpose of this section is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.