Reporting on financial statements prepared for use in other countries; Statement on auditing standards, 051

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

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

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, "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