Codification of Statements on Auditing Standards, Issues 1-71American Institute of Certified Public Accountants, 1993 - Accounting |
Contents
Auditor | 29 |
The Standards of Field Work | 35 |
Relationship Between the Auditors | 47 |
Copyright | |
38 other sections not shown
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Common terms and phrases
AC section accepted accounting principles accepted auditing standards account balance accounting estimates AICPA application appropriate assessed level assessing control risk audit committee audit evidence audit of financial audit risk Auditing Interpretations auditing procedures Auditing Standards Board auditor should consider Auditor's Consideration Auditor's Responsibility balance or class balance sheet basic financial statements basis of accounting cash flows circumstances client control structure policies December 31 detect detection risk disclaim an opinion disclosure document entity entity's evaluating evidential matter example explanatory paragraph FASB Statement financial statement assertions financial statements taken illegal acts independent auditor Independent Auditor's Report internal auditors internal control structure inventory Issue Date lawyer litigation management's material misstatement ments obtain operations opinion paragraph performed period policies and procedures present fairly principal auditor related party Section 420 service auditor service organization service organization's specific Statement on Auditing substantive tests successor auditor tests of controls tion user auditor