Illegal acts by clients; Statement on auditing standards, 017

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement provides guidance for an auditor when client acts that appear to him to be illegal come to his attention during an examination of financial statements in accordance with generally accepted auditing standards. This Statement also discusses the extent of the attention he should give, when performing such an examination, to the possibility that such acts may have occurred. The types of acts encompassed by this Statement include illegal political contributions, bribes, and other violations of laws and regulations.

Publication Date

1977

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States; Auditors -- Legal status, laws, etc.. -- 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, "Illegal acts by clients; Statement on auditing standards, 017" (1977). Statements on Auditing Standards. 14.
https://egrove.olemiss.edu/aicpa_sas/14