The proposed statement concerns the content and wording of the standard report on audited financial statements and it would make seven changes in the current form of the report. These changes are intended to give a clearer indication of the character of the audit and the degree of responsibility the auditor is taking by having the report state certain concepts that currently exist in authoritative accounting and auditing literature but are only implied in the current form of the report.https://egrove.olemiss.edu/aicpa_sop/1423/thumbnail.jp
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
This proposed Statement consists solely of amendments to the following existing statements: SAS No. ...
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by ...
The proposed statement concerns the content and wording of the standard report on audited financial ...
The Auditing Standards Board is issuing this Statement to help the public understand the auditor\u27...
This Statement applies to auditor\u27s reports issued in connection with examinations of financial s...
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new specia...
During audits of entities\u27 financial statements, auditors acquire information that may help perso...
This exposure draft, if adopted, would change present practice by: 1. Requiring that the first stand...
Management, accountants, and others often consult with professionals, including other accountants, o...
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SA...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
This proposed Statement consists solely of amendments to the following existing statements: SAS No. ...
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by ...
The proposed statement concerns the content and wording of the standard report on audited financial ...
The Auditing Standards Board is issuing this Statement to help the public understand the auditor\u27...
This Statement applies to auditor\u27s reports issued in connection with examinations of financial s...
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new specia...
During audits of entities\u27 financial statements, auditors acquire information that may help perso...
This exposure draft, if adopted, would change present practice by: 1. Requiring that the first stand...
Management, accountants, and others often consult with professionals, including other accountants, o...
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SA...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
This proposed Statement consists solely of amendments to the following existing statements: SAS No. ...
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by ...