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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.
Auditing -- Standards -- United States; Securities -- United States -- Auditing; Stocks -- United States -- Auditing; Auditing -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Auditing investments; Statement on auditing standards, 081" (1996). Statements on Auditing Standards. 85.