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- AU 551 Reporting on Information Accompanying the Basic Financial . . .
The following guidelines apply to an auditor's report on information accompanying the basic financial statements in an auditor-submitted document: The report should state that the audit has been performed for the purpose of forming an opinion on the basic financial statements taken as a whole The report should identify the accompanying
- Reporting on information accompanying the basic financial statements i . . .
This Statement provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's standard report thereon
- Professional Standards Update No. 61: August 2013 through January 2014
The standard supersedes Audit Section 551, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
- AS 17 - Supplemental Information Standard - 2013
After public comment, the Public Company Accounting Oversight Board ("PCAOB" or the "Board") is adopting Auditing Standard No 17, Auditing Supplemental Information Accompanying Audited Financial Statements, which will supersede the Board's auditing standard, AU sec 551, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents The Board is also
- Statements on Auditing Standards (United States) - Wikipedia
In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public company [1] and issuing a report They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), which holds all copyright on the Standards They
- Reporting on information accompanying the basic financial statements in . . .
An example of reporting on information accompanying the basic financial statements in an auditor-submitted document follows: Our examination was made for the purpose of forming an opinion on the basic financial statements taken as a whole
- CPA Auditing and Attestation Actual Exam Questions
Choice "d" is incorrect If an auditor chooses to report on information accompanying the basic financial statements in a client-prepared document, the report should include an opinion on the information and a description of both the character of the audit work performed and the degree of responsibility assumed
- Statements on Auditing Standards - University of Mississippi
Reporting on information accompanying the basic financial statements in auditor-submitted documents; Statement on auditing standards, 029 American Institute of Certified Public Accountants Auditing Standards Board This Statement provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the
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