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This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards. It describes the elements of an internal control structure and explains how an auditor should consider the internal control structure in planning and performing an audit.
Auditing -- Standards -- United States; Financial statements -- Auditing -- Standards; Audited financial statements -- Standards -- United States; Auditing, Internal -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Consideration of the internal control structure in a financial statement audit; Statement on auditing standards, 055" (1988). Statements on Auditing Standards. 56.