Special Reports: applying agreed-upon procedures to specified elements, accounts, or items of a financial statement; Statement on auditing standards, 035

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

An accountant may accept an engagement in which the scope is limited to applying to one or more specified elements, accounts, or items of a financial statement agreed-upon procedures that are not sufficient to enable him to express an opinion on the specified elements, accounts, or items, provided (a) the parties involved have a clear understanding of the procedures to be performed and (b) distribution of the report is to be restricted to named parties involved.

Publication Date

1981

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States; Financial statements -- Standards -- United States

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 Board, "Special Reports: applying agreed-upon procedures to specified elements, accounts, or items of a financial statement; Statement on auditing standards, 035" (1981). Statements on Auditing Standards. 34.
https://egrove.olemiss.edu/aicpa_sas/34