Special reports; Statement on auditing standards, 014

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

1. This Statement applies to auditors' reports issued in connection with a. Financial statements that are prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2-8). b. Specified elements, accounts, or items of a financial statement (paragraphs 9-17). c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 18-19). d. Financial information presented in prescribed forms or schedules that require a prescribed form of auditor's report (paragraphs 20-21). Reports that meet the foregoing criteria are special reports or special purpose reports.

Publication Date

1976

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements -- Standards -- United States; Auditors' reports -- 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, "Special reports; Statement on auditing standards, 014" (1976). Statements on Auditing Standards. 11.
https://egrove.olemiss.edu/aicpa_sas/11