Auditing -- Standards -- United States;Disclosure in accounting
This Statement provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the...
Auditing -- Standards -- United States;Auditor's reports -- Standards -- United States;Auditing, Internal -- Standards -- United States;Service industries -- United States -- Auditing
This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been...
This statement revises: Generally Accepted Auditing Standards; auditor's study and evaluation of internal control, receivables and inventories; consistency of application of generally accepted accounting principles; public warehouses--controls and...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States
This Statement provides guidance on reporting in a client-prepared document on— a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required...
Auditing -- Standards -- United States;Auditing -- Documentation -- Standards -- United States
The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work...
Auditing -- Standards -- United States;Mineral industries -- United States -- Accounting
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets — Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas1 to disclose certain quantity and price information.2...
Auditing -- Standards -- United States;Auditing -- Statistical methods -- Standards -- United States;Sampling (Statistics)
Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class.1 This Statement provides...
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 -- Standards -- United States;Securities -- United States -- Accounting
When an independent accountant's report is included in registration statements, proxy statements, or periodic reports filed under the federal securities statutes, the accountant's responsibility, generally, is in substance no different from that...
Auditing -- Standards -- United States;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 and on the reporting applicable to such engagements.
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- Standards -- United States
An accountant may accept an engagement in which the scope is limited to applying to one or more specified elements, accounts, or items of a financial statement agreed-upon procedures that are not sufficient to enable him to express an opinion on...
Auditing -- Standards -- United States;Going concern (Accounting)
When the continued existence of an entity is imperiled, there is heightened concern about the recoverability and classification of recorded asset amounts and the amounts and classification of liabilities. This Statement provides guidance regarding...
Auditing -- Standards -- United States;Petroleum industry and trade -- United States -- Accounting;Gas industry -- United States -- Accounting
In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
Auditing -- Standards -- United States;Disclosure in accounting;Financial statements -- United States
The presentation of financial statements in conformity with generally accepted accounting principles includes adequate disclosure of material matters. These matters relate to the form, arrangement, and content of the financial statements and their...
Auditing -- Standards -- United States;Evidence, Documentary
Most of the independent auditor's work in forming his opinion on financial statements consists of obtaining and evaluating evidential matter concerning the assertions in such financial statements. The measure of the validity of such evidence for...
Auditing -- Standards -- United States;Auditing, Internal -- United States
This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States
This Statement provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's standard report...
Auditing -- Standards -- United States;Accounting and price fluctuations
1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities to present information on the effects of changing prices.1 It requires no changes in the basic financial statements; the required information is to...
Auditing -- Standards -- United States;Financial statements -- United States -- Auditing
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements.1 This Statement provides the...
