Statements on Auditing Standards



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This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This Statement applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph 14 of this Statement) financial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement.

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Auditing -- Standards -- United States; Communication in accounting -- Standards -- United States


Accounting | Taxation


Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Communications between predecessor and successor auditors; Statement on auditing standards, 084



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