Inquiry of a client's lawyer concerning litigation, claims, and assessments; Statement on auditing standards, 012

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is performing an examination in accordance with generally accepted auditing standards.

Publication Date

1976

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Accounting -- Law and legislation; Auditing -- Law and legislation

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, "Inquiry of a client's lawyer concerning litigation, claims, and assessments; Statement on auditing standards, 012" (1976). Statements on Auditing Standards. 9.
https://egrove.olemiss.edu/aicpa_sas/9