Statements on Auditing Standards

Files

Download

Download Full Text (3.3 MB)

Description

The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933 (the Act). In connection with this type of service, accountants often are called upon to confer with clients, underwriters, and their respective counsel concerning the accounting and auditing requirements of the Act and of the SEC, as well as to perform other services. One of these other services is the issuance of letters for underwriters, commonly called comfort letters, which are generally concerned with the subjects described in paragraph 6.

ISBN

sas49 with cover

Publication Date

1984

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Stocks -- United States -- Accounting; Securities -- United States -- Accounting

Disciplines

Accounting | Taxation

Comments

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

Letters for underwriters

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.