Auditing -- Standards -- United States;Securities -- United States -- Auditing;Stocks -- United States -- Auditing;Auditing -- Standards -- United States;
This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for...
Auditing -- Standards -- United States;Administrative agencies -- United States -- Auditing;Auditing, Internal -- United States;Finance, Public -- Auditing -- Standards -- United States;
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS); Government Auditing Standards; the Single Audit Act of 1984...
The statements revised are: auditor's consideration of an entity's ability to continue as a going concern; reports on audited financial statements; part of audit performed by other independent auditors.
Auditing -- Standards -- United States;Administrative agencies -- United States -- Auditing;Auditing, Internal -- United States;Finance, Public -- Auditing -- Standards -- United States;
This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit...
Auditing -- Standards -- United States;Audit committees -- United States;
1. This Statement establishes a requirement for the auditor to determine that certain matters related to the conduct of an audit are communicated to those who have responsibility for oversight of the financial reporting process.1 For purposes of...
