Reports on the application of accounting principles; Statement on auditing standards, 050

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

This statement provides guidance that an accountant in public practice (reporting accountant), either in connection with a proposal to obtain a new client or otherwise, should apply. 3a. When preparing a written report on the application of accounting principles to specified transactions, either completed or proposed (specific transactions). b. When requested to provide a written report on the type of opinion that may be rendered on a specific entity's financial statements. c. When preparing a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a particular principal (hypothetical transactions).

Publication Date

1986

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Business consultants -- United States; Consultants; 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 Board, "Reports on the application of accounting principles; Statement on auditing standards, 050" (1986). Statements on Auditing Standards. 51.
https://egrove.olemiss.edu/aicpa_sas/51