Statements on Auditing Standards

Files

Download

Download Full Text (1.2 MB)

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.

ISBN

sas37 with cover

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

Filings under federal securities statutes

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.