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;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.
The first standard of field work requires that "the work is to be adequately planned and assistants, if any, are to be properly supervised." This Statement provides guidance to the independent auditor making an examination in accordance with...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States
This Statement provides guidance to an auditor reporting on financial statements of one or more prior periods that are presented on a comparative basis with financial statements of the current period.
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Auditors' reports --Standards -- United States
1. This Statement applies to auditors' reports issued in connection with— a. Financial statements that are prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2-8). b....
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;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, Interim -- Standards -- United States;
The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is...
Auditing -- Standards -- United States;Fraud;Financial statements -- United States;
AU Section 110 of Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures, as amended by this Statement [appendix A] (AICPA, Professional Standards, vol. 1, AU sec. 110, "Responsibilities and Functions of the...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides...
