Download Full Text (1.2 MB)
The purpose of this section is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.
sas69 with cover
Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States; Financial statements -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Meaning of "Present fairly in conformity with generally accepted accounting principles" in the independent auditor's report" (1992). Statements on Accounting Standards. 71.