Reports on a limited review of interim financial information; Statement on auditing standards, 013

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement applies to a report by an accountant on a limited review of interim financial information, whether presented in complete or summarized form, that is included in documents issued to stockholders and others or in forms filed with regulatory agencies. The interim financial information may be presented alone or in a note to audited financial statements.

Publication Date

1976

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements, Interim -- Standards -- 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 Executive Committee, "Reports on a limited review of interim financial information; Statement on auditing standards, 013" (1976). Statements on Auditing Standards. 10.
https://egrove.olemiss.edu/aicpa_sas/10