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This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time of original issuance, some members of the Committee on Auditing Procedure assented with qualification or dissented to some portions of the Statements on Auditing Procedure that are being superseded by this Statement. The 1971-72 Committee decided not to include the dissents and qualified assents in this Statement in order to avoid any possible uncertainty or confusion regarding the authority of this Statement. In doing so, the Committee does not intend to detract in any way from the educational value of such dissents and qualified assents, nor to imply either that the respective committee members have changed their personal opinions on these matters or that the 1971-72 committee members agree entirely with all of the positions expressed in Statements on Auditing Procedure Nos. 3354. The dissents and qualified assents as originally published are available at the American Institute of Certified Public Accountants.
Auditing -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Committee on Auditing Procedure, "Codification of auditing standards and procedures; Statement on auditing standards, 001" (1973). Statements on Auditing Standards. 4.