Reports on audited financial statements; Statement on auditing standards, 002

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement applies to auditors' reports issued in connection with examinations of financial statements that are intended to present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. It distinguishes the types of reports, describes the circumstances in which each is appropriate, and provides examples.

Publication Date

1974

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements -- United States -- Auditing

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, "Reports on audited financial statements; Statement on auditing standards, 002" (1974). Statements on Auditing Standards. 17.
https://egrove.olemiss.edu/aicpa_sas/17