Download Full Text (1.0 MB)
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements. This Statement provides the independent auditor with guidance on the nature of procedures to be applied to supplementary information required by the FASB, and it describes the circumstances that would require the auditor to report concerning such information.
sas27 with cover
Auditing -- Standards -- United States; Financial statements -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Supplementary information required by the Financial Accounting Standards Board" (1979). Statements on Auditing Standards. 25.