Statements on Auditing Standards

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Description

This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement Defines the terms general use and restricted use. Describes the circumstances in which the use of auditors' reports should be restricted. Specifies the language to be used in auditors' reports that are restricted as to use.

Publication Date

1998

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

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

Restricting the use of an auditor's report; Statement on auditing standards, 087

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