Auditing -- Standards -- United States;Attest function (Auditing) -- Standards -- United States;Audited financial statements -- Standards -- United States
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning...
Auditing -- Standards -- United States;Service industries -- United States -- Auditing;
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with...
Credit unions -- United States -- Auditing -- Periodicals;Credit unions -- Accounting -- Standards -- United States -- Periodicals;Bank examination -- Standards -- United States -- Periodicals;
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Auditors -- Legal status, laws, etc. -- United States;
This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The...
Auditing -- Standards -- United States;Risk assessment -- United States -- Auditing
This Statement provides guidance on the auditor's consideration of audit risk and materiality when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. Audit risk and materiality...
Auditing -- Standards -- United States;Auditor's reports -- Standards -- United States;Auditing, Internal -- Standards -- United States;Service industries -- United States -- Auditing
This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been...