"Client representations; Statement on auditing standards, 019" by American Institute of Certified Public Accountants. Auditing Standards Executive Committee
 

Statements on Auditing Standards

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Description

This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.

Publication Date

1977

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

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

Client representations; Statement on auditing standards, 019

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