Statements on Auditing Standards

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Description

This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such engagements. It also establishes certain communication requirements for an accountant who has been engaged to perform certain services related to interim financial information, as described in paragraph 5.

ISBN

sas71 with cover

Publication Date

1992

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

Interim financial information

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