Client representations; Statement on auditing standards, 019

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

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

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Client representations; Statement on auditing standards, 019" (1977). Statements on Auditing Standards. 16.
https://egrove.olemiss.edu/aicpa_sas/16