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;Financial statements -- United States;Accounting -- Estimates;
This Statement provides guidance to auditors on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates in an audit of financial statements in accord-ance with generally accepted auditing...