A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of...
Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States
This Statement applies to a report by an accountant on a limited review of interim financial information, whether presented in complete or summarized form, that is included in documents issued to stockholders and others or in forms filed with...
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...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;
This amendment reflects the changes for issuance of Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. It also renumbers existing footnotes 22 through 31. This amendment also includes new example...