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, as defined in paragraph 2, and on the reporting applicable to such...
Auditing -- Standards -- United States;Auditing, Analytical review;
This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.