Statements on Auditing Standards

Files

Download

Download Full Text (1.1 MB)

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.

ISBN

sas54 with cover

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

Illegal acts by clients

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.