Finance, Public -- United States -- States -- Accounting;Local finance -- United States -- Accounting;Auditors' reports -- United States;Finance, Public -- United States -- States -- Auditing;Local finance -- United States -- Auditing;
This statement revises: meaning of "present fairly in conformity with generally accepted accounting principles" in the indvependent auditor's report; required supplemeentary information'and reporting on information accmpanying the basic financail...
Auditing -- Standards -- United States;Disclosure in accounting
This Statement provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the...
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, 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 and on the reporting applicable to such engagements.
Auditing -- Standards -- United States;Financial statements -- United States -- Auditing
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements.1 This Statement provides the...
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...
Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, AICPA, Professional Standards, vol. 1, AU sec. 150.05; amendment to SAS No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control...
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...