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This statement revises: meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report required supplementary information and reporting on information accompanying the basic financial statements in auditor-submitted documents
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Auditing -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Omnibus statement on auditing standards -- 1987" (1988). Statements on Auditing Standards. 53.