Statements of Position

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Description

The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,” of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties” by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,” of AR section 100 by deleting the “typical titles” for financial statements and instead referencing the examples of financial statement titles included in AR section 100.04 as revised by the proposed Statement.

ISBN

ed06-12-01-32468

Publication Date

2006

Relational Format

Book

Keywords

Financial statements -- Standards -- United States; Accounting -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 2006, Dec. 1

Proposed statement on standards for accounting and review services : Elimination of certain references to statements on auditing standards and incorporation of appropriate guidance into statements on standards for accounting and review services;Elimination of certain references to statements on auditing standards and incorporation of appropriate guidance into statements on standards for accounting and review services

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