Statements on Auditing Standards
Files
Download Full Text (1.4 MB)
Description
This Statement provides guidance to an auditor reporting on financial statements of one or more prior periods that are presented on a comparative basis with financial statements of the current period.
Publication Date
1976
Relational Format
pamphlet
Keywords
Auditing -- Standards -- United States; Financial statements -- Standards -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Reports on comparative financial statements; Statement on auditing standards, 015" (1976). Statements on Auditing Standards. 12.
https://egrove.olemiss.edu/aicpa_sas/12
Comments
Copyright and permission to reprint held by: American Institute of Certified Public Accountants