Statements on Auditing Standards

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Description

The independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members to comply with such standards when associated with financial statements.

Publication Date

1979

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditing -- Quality control

Disciplines

Accounting | Taxation

Comments

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

Relationship of generally accepted auditing standards to quality control standards; Statement on auditing standards, 025

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