Meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report; Statement on auditing standards, 005

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

The purpose of this Statement is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.

Publication Date

1975

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements -- United States -- Auditing; Auditors' reports -- 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 Executive Committee, "Meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report; Statement on auditing standards, 005" (1975). Statements on Auditing Standards. 50.
https://egrove.olemiss.edu/aicpa_sas/50