Auditing -- Standards -- United States;Accounting -- Law and legislation;Auditing -- Law and legislation
This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he 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.