Related party transactions; Statement on auditing standards, 006

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

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.

Publication Date

1975

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Related party transactions -- United States -- Accounting; Disclosure in accounting

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 Executive Committee, "Related party transactions; Statement on auditing standards, 006" (1975). Statements on Auditing Standards. 61.
https://egrove.olemiss.edu/aicpa_sas/61