What people are saying - Write a review
We haven't found any reviews in the usual places.
201Nature of the General Standards
210Training and Proficiency of the Independent Auditor
89 other sections not shown
AC section accepted accounting principles accepted auditing standards accounting control procedures AICPA amount analytical review procedures applied appropriate assessment assets audit evidence audit risk audited financial statements auditing procedures Auditing Standards Board auditor should consider August 31 balance or class balance sheet changed by issuance changes in financial circumstances class of transactions Company conformity December 31 disclaim an opinion disclosed disclosure documents effective after August entity entity's errors or irregularities evidential matter example express an opinion FASB Statement financial position financial statements taken independent auditor inquiries interim financial information internal accounting control internal control inventory issuance of Statement Issue Date lawyer litigation loss contingencies material weaknesses number changed obtain ordinarily performed present fairly principal auditor professional reasonable registration statement reliance responsibility sample scope segment information service organization specific Statement on Auditing study and evaluation substantive tests system of internal tests of details unaudited