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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.
Auditing -- Standards -- United States; Financial statements -- Standards -- United States; Auditors' reports -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Special reports; Statement on auditing standards, 014" (1976). Statements on Auditing Standards. 11.