Proposed statement on auditing standards : related party transactions;Related party transactions; Exposure draft (American Institute of Certified Public Accountants), 1975, March 15

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This proposed Statement provides guidance on procedures that should be considered to attempt to determine the existence of related parties and to examine identified related party transactions. It also provides guidance on considerations that might affect the auditor's evaluation of the adequacy of disclosure of related party transactions.

Publication Date

1975

Relational Format

Book

Keywords

Related party transactions -- United States -- Accounting; Disclosure in accounting

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.

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Proposed statement on auditing standards : related party transactions;Related party transactions; Exposure draft (American Institute of Certified Public Accountants), 1975, March 15" (1975). Exposure Drafts, Comment Letters, and Statements of Position. 355.
https://egrove.olemiss.edu/aicpa_sop/355