Communication of matters about interim financial information filed or to be filed with specified regulatory agencies -- An amendment to SAS no. 36, Review of interim financial information; Statement on auditing standards, 066

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.

Publication Date

1991

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements, Interim -- Standards -- United States

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 Board, "Communication of matters about interim financial information filed or to be filed with specified regulatory agencies -- An amendment to SAS no. 36, Review of interim financial information; Statement on auditing standards, 066" (1991). Statements on Auditing Standards. 68.
https://egrove.olemiss.edu/aicpa_sas/68