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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.
Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States; Financial statements -- Auditing -- Standards
Accounting | Taxation
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.