Auditing -- Standards -- United States;Petroleum industry and trade -- United States -- Accounting;Gas industry -- United States -- Accounting
In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
Auditing -- Standards -- United States;Specialists
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a...
Auditing -- Standards -- United States;Evidence, Documentary;
Most of the independent auditors work in forming his or her opinion on financial statements consists of obtaining and evaluating evidential matter1 concerning the assertions in such financial statements. The measure of the validity of such evidence...