This proposed Statement provides guidance on reporting on comparative financial statements, whether audited or unaudited. It requires the auditor to update his opinion on prior-period audited financial statements presented on a comparative basis with those of the current period and specifies a standard report on comparative financial statements for two annual periods. The exposure draft also offers guidance on reports with differing opinions, reports with a revision of a previous opinion, and reports when a predecessor auditor has examined the prior-period financial statements.https://egrove.olemiss.edu/aicpa_sop/1365/thumbnail.jp
During audits of entities\u27 financial statements, auditors acquire information that may help perso...
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new specia...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
This proposed Statement provides guidance on reporting on comparative financial statements, whether ...
This Statement provides guidance to an auditor reporting on financial statements of one or more prio...
This proposed statement establishes standards that apply to U.S. auditors who express an opinion on ...
This Statement applies to auditor\u27s reports issued in connection with examinations of financial s...
This exposure draft, if adopted, would change present practice by: 1. Requiring that the first stand...
This proposed Statement provides reporting guidance on (1) condensed financial statements derived fr...
Management, accountants, and others often consult with professionals, including other accountants, o...
This proposed Statement consists solely of amendments to the following existing statements: SAS No. ...
During audits of entities\u27 financial statements, auditors acquire information that may help perso...
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new specia...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
This proposed Statement provides guidance on reporting on comparative financial statements, whether ...
This Statement provides guidance to an auditor reporting on financial statements of one or more prio...
This proposed statement establishes standards that apply to U.S. auditors who express an opinion on ...
This Statement applies to auditor\u27s reports issued in connection with examinations of financial s...
This exposure draft, if adopted, would change present practice by: 1. Requiring that the first stand...
This proposed Statement provides reporting guidance on (1) condensed financial statements derived fr...
Management, accountants, and others often consult with professionals, including other accountants, o...
This proposed Statement consists solely of amendments to the following existing statements: SAS No. ...
During audits of entities\u27 financial statements, auditors acquire information that may help perso...
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new specia...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...