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;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
Statement of Financial Accounting Standards No. 14, Financial Reporting for Segments of a Business Enterprise, requires the inclusion of certain information about an entity's operations in different industries, its foreign operations and export...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Auditors -- Legal status, laws, etc. -- United States
This Statement provides guidance for an auditor when client acts that appear to him to be illegal come to his attention during an examination of financial statements in accordance with generally accepted auditing standards. This Statement also...
This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...
