Auditing -- Standards -- United States;Accounting -- Law and legislation;Auditing -- Law and legislation
This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is...
Auditing -- Standards -- United States;Derivative securities -- Auditing -- Standards -- United States;Hedging (Finance) -- Auditing -- Standards -- United States;Investments -- Auditing -- Standards -- United States;
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's...