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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.
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Auditing -- Standards -- United States; Financial statements -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Reports on audited financial statements" (1974). Statements on Auditing Standards. 17.