Proposed statement on standards for accounting and review services : financial statements included in certain prescribed forms;Financial statements included in certain prescribed forms; Exposure draft (American Institute of Certified Public Accountants), 1980, Sept. 30

Authors

American Institute of Certified Public Accountants. Accounting and Review Services Committee

Files

Description

The proposed statement, which will amend certain paragraphs of SSARS 1, makes it clear that the accountant's reporting obligation, discussed in paragraphs 5 through 7, of SSARS 1, extends to the compilation or review of financial statements included in a prescribed form but it provides a modified form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted accounting principles (including disclosures) or, where applicable, from a comprehensive basis of accounting other than generally accepted principles.

Publication Date

1980

Relational Format

Book

Keywords

Financial statements -- United States; Financial statements, unaudited -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Accounting and Review Services Committee, "Proposed statement on standards for accounting and review services : financial statements included in certain prescribed forms;Financial statements included in certain prescribed forms; Exposure draft (American Institute of Certified Public Accountants), 1980, Sept. 30" (1980). Exposure Drafts, Comment Letters, and Statements of Position. 425.
https://egrove.olemiss.edu/aicpa_sop/425