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 defined in paragraph 2 of this Statement). The three general standards discussed in Statement on Auditing Standards (SAS) No. 95, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1, AU sec. 150.02), are applicable to a review of interim financial information conducted in accordance with this Statement. This Statement provides guidance on the application of the field work and reporting standards to a review of interim financial information, to the extent those standards a...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...
The major decision reflected in this exposure draft is that, based on the accountant\u27s performanc...
This Statement applies to a report by an accountant on a limited review of interim financial informa...
The purpose of this Statement is to establish standards and provide guidance on the nature, timing, ...
This Statement describes the nature, timing and extent of procedures that the independent certified ...
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by th...
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by th...
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by th...
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to a...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...
The major decision reflected in this exposure draft is that, based on the accountant\u27s performanc...
This Statement applies to a report by an accountant on a limited review of interim financial informa...
The purpose of this Statement is to establish standards and provide guidance on the nature, timing, ...
This Statement describes the nature, timing and extent of procedures that the independent certified ...
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by th...
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by th...
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by th...
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to a...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...
The major decision reflected in this exposure draft is that, based on the accountant\u27s performanc...
This Statement applies to a report by an accountant on a limited review of interim financial informa...