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;Audited financial statements -- Standards -- United States;Corporations -- United States -- Finance -- Automation;Information technology;
This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the...
Auditing -- Standards -- United States;Financial statements -- United States -- Data processing
1. This amendment adds to the list of required planning considerations in paragraph 3 (as new item c) the methods used by the entity to process significant accounting information. It also adds a new paragraph 9, summarizing those aspects of...
Auditing -- Standards -- United States;Auditing -- Statistical methods -- Standards -- United States;Sampling (Statistics)
Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class.1 This Statement provides...
Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States
This Statement describes the nature, timing and extent of procedures that the independent certified public accountant should apply to interim financial information when the accountant has been engaged to make a limited review of that information.
Auditing -- Standards -- United States;Fraud;Financial statements -- United States;
Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 110.02, "Responsibilities and Functions of the Independent Auditor"), states, "The auditor has a...
Auditing -- Standards -- United States;Financial statements -- United States;Accounting -- Estimates;
This Statement provides guidance to auditors on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates in an audit of financial statements in accord-ance with generally accepted auditing...
