Illegal acts by clients; Statement on auditing standards, 054

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The Statement also provides guidance on the auditor's responsibilities when a possible illegal act is detected.

Publication Date

1988

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States; Auditors -- Legal status, laws, etc.. -- 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, "Illegal acts by clients; Statement on auditing standards, 054" (1988). Statements on Auditing Standards. 55.
https://egrove.olemiss.edu/aicpa_sas/55