Engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement; Statement on auditing standards, 075

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted in paragraph 2.

Publication Date

1995

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements -- 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, "Engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement; Statement on auditing standards, 075" (1995). Statements on Auditing Standards. 78.
https://egrove.olemiss.edu/aicpa_sas/78