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Statements on Auditing Standards
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Description
This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in another country for use outside the United States. A "U.S. entity" is an entity that is either organized or domiciled in the United States.
Publication Date
1986
Relational Format
pamphlet
Keywords
Auditing -- Standards -- United States; Financial statements -- Standards -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Auditing Standards Board, "Reporting on financial statements prepared for use in other countries; Statement on auditing standards, 051" (1986). Statements on Auditing Standards. 52.
https://egrove.olemiss.edu/aicpa_sas/52
Comments
Copyright and permission to reprint held by: American Institute of Certified Public Accountants