Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;
Auditing -- Standards -- United States;Auditors' reports -- Standards -- United States;
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement— • Defines the terms general use and restricted use. • Describes the circumstances in...
Auditing -- Standards -- United States;Auditing, Internal -- United States
This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's...