Statements on Auditing Standards



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1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2 through 10) b. Specified elements, accounts, or items of a financial statement (paragraphs 11 through 18) c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 19 through 21) d. Financial presentations to comply with contractual agreements or regulatory provisions (paragraphs 22 through 30) e. Financial information presented in prescribed forms or schedules that require a prescribed form of auditor's report (paragraphs 32 and 33)

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Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States; Financial statements -- Standards -- United States


Accounting | Taxation


Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Special reports; Statement on auditing standards, 062



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