Auditing investments; Statement on auditing standards, 081

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.

Publication Date

1996

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Securities -- United States -- Auditing; Stocks -- United States -- Auditing; Auditing -- 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 Executive Committee, "Auditing investments; Statement on auditing standards, 081" (1996). Statements on Auditing Standards. 85.
https://egrove.olemiss.edu/aicpa_sas/85