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This Statement provides guidance on procedures that should be considered by the auditor when he is performing an examination of financial statements in accordance with generally accepted auditing standards to identify related party transactions and to satisfy himself as to the substance of and accounting for such transactions, including financial statement disclosure. The procedures set forth herein should not be considered all-inclusive. Also, not all of them may be required in every examination.
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Auditing -- Standards -- United States; Related party transactions -- United States -- Accounting; Disclosure in accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Related party transactions" (1975). Statements on Auditing Standards. 61.