Filings under federal securities statutes; Statement on auditing standards, 037

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

When an independent accountant's report is included in registration statements, proxy statements, or periodic reports filed under the federal securities statutes, the accountant's responsibility, generally, is in substance no different from that involved in other types of reporting. However, the nature and extent of this responsibility are specified in some detail in these statutes and in the related rules and regulations.

Publication Date

1981

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements -- Standards -- United States; Securities -- United States -- Accounting

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, "Filings under federal securities statutes; Statement on auditing standards, 037" (1981). Statements on Auditing Standards. 36.
https://egrove.olemiss.edu/aicpa_sas/36