![American Institute of Certified Public Accountants (AICPA) Historical Collection](../../assets/md5images/2ce4dc8d2ada1ba9f2afa043f5664f53.png)
Statements on Auditing Standards
Files
Download Full Text (1.1 MB)
Description
An entity may publish various documents that contain information (hereinafter, "other information") in addition to audited financial statements and the independent auditor's report thereon. This Statement provides guidance for the auditor's consideration of other information included in such documents. This Statement is applicable only to other information contained in (a) annual reports to holders of securities or beneficial interests, annual reports of organizations for charitable or philanthropic purposes distributed to the public, and annual reports filed with regulatory authorities under the Securities Exchange Act of 1934 or (b) other documents to which the auditor, at the client's request, devotes attention.
Publication Date
1975
Relational Format
pamphlet
Keywords
Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States; Financial statements -- Auditing -- Standards
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Other information in documents containing audited financial statements; Statement on auditing standards, 008" (1975). Statements on Auditing Standards. 83.
https://egrove.olemiss.edu/aicpa_sas/83
Comments
Copyright and permission to reprint held by: American Institute of Certified Public Accountants