Communication with audit committees; Statement on auditing standards, 061

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

1. This Statement establishes a requirement for the auditor to determine that certain matters related to the conduct of an audit are communicated to those who have responsibility for oversight of the financial reporting process. For purposes of this document, the recipient of the communications is referred to as the audit committee. The communications required by this Statement are applicable to (1) entities that either have an audit committee or that have otherwise formally designated oversight of the financial reporting process to a group equivalent to an audit committee (such as a finance committee or budget committee) and (2) all Securities and Exchange Commission (SEC) engagements.

Publication Date

1988

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Audit committees -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Communication with audit committees; Statement on auditing standards, 061" (1988). Statements on Auditing Standards. 63.
https://egrove.olemiss.edu/aicpa_sas/63