Independent auditor's responsibility for the detection of errors or irregularities; Statement on auditing standards, 016

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement provides guidance on the independent auditor's responsibility for detecting errors or irregularities when making an examination of financial statements in accordance with generally accepted auditing standards. It also discusses procedures that the auditor should perform when his examination indicates that material errors or irregularities may exist.

Publication Date

1977

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Fraud

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, "Independent auditor's responsibility for the detection of errors or irregularities; Statement on auditing standards, 016" (1977). Statements on Auditing Standards. 13.
https://egrove.olemiss.edu/aicpa_sas/13