Statements on Auditing Standards



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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.

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Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States; Auditors -- Legal status, laws, etc.. -- United States


Accounting | Taxation


Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Illegal acts by clients; Statement on auditing standards, 017



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