Statements on Auditing Standards

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Description

This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's report to be issued in connection with such engagements.

Publication Date

1980

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditing, Internal -- United States

Disciplines

Accounting | Taxation

Comments

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

Reporting on internal accounting control; Statement on auditing standards, 030

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