Updated Illustrations of departures from the auditor's standard report: a survey of the application of Statement on auditing standards, no. 2, as amended
American Institute of Certified Public Accountants, 1984 - Business & Economics - 108 pages
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SCOPE AND PURPOSE OF THE SURVEY
INCONSISTENT APPLICATION OF PRINCIPLES
2 other sections not shown
accepted accounting principles accepted auditing standards accordance accounting principles applied accounting records amounts and classification auditing procedures auditor's report auditors whose reports August 31 Board of Directors Certified Public Accountants changes in financial circumstances classification of liabilities Company's conformity considered necessary consistent basis consolidated balance sheets consolidated financial position consolidated financial statements consolidated results consolidated subsidiaries Corporation and subsidiaries described in Note discussed in Note ended December 31 equity and changes examined the consolidated fairly the consolidated fairly the financial financial statements present financial statements referred included such tests July 31 method of accounting October 31 operations and changes opinion paragraph paragraph been known period ended December period ended October period ended September preceding paragraph principal auditor recorded asset amounts recoverability and classification related consolidated statements related statements Report of Independent retained earnings September 30 Statement on Auditing statements of income statements of operations statements present fairly uncertainties referred