Analytical Review Procedures; Statement on auditing standards, 023

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement applies to analytical review procedures in an examination made in accordance with generally accepted auditing standards. It provides guidance for consideration by the auditor when he applies such procedures, but no specific analytical review procedures are required by this Statement.

Publication Date

1978

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Corporations -- 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, "Analytical Review Procedures; Statement on auditing standards, 023" (1978). Statements on Auditing Standards. 21.
https://egrove.olemiss.edu/aicpa_sas/21