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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.
Auditing -- Standards -- United States; Financial statements, Interim -- Standards -- United States
Accounting | Taxation
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.