Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States
This Statement describes the nature, timing and extent of procedures that the independent certified public accountant should apply to interim financial information when the accountant has been engaged to make a limited review of that information.
Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States;
This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an...