Amendment to statement on auditing standards no. 50, reports on the application of accounting principles; Statement on auditing standards, 097

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the application of accounting principles not involving facts and circumstances of a specific entity. The new language is shown in boldface italics and deleted language is shown by strikethrough.

Publication Date

2002

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Auditing -- Standards -- United States; Auditors' reports --Standards -- United States

Disciplines

Accounting | Taxation

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Amendment to statement on auditing standards no. 50, reports on the application of accounting principles; Statement on auditing standards, 097" (2002). Statements on Auditing Standards. 106.
https://egrove.olemiss.edu/aicpa_sas/106