Exposure Drafts, Comment Letters, and Statements of Position
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Description
This Statement provides guidance on the procedures an independent auditor should consider when he is performing an examination in accordance with generally accepted auditing standards to identify litigation, claims, and assessments and to satisfy himself as to the financial accounting and reporting for such matters.
Publication Date
1975
Relational Format
Book
Keywords
Accounting -- Law and legislation; Auditing -- Law and legislation
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Proposed statement on auditing standards : Inquiry of a client's lawyer concerning litigation, claims, and assessments;Inquiry of a client's lawyer concerning litigation, claims, and assessments; Exposure draft (American Institute of Certified Public Accountants), 1975, Oct. 24" (1975). Exposure Drafts, Comment Letters, and Statements of Position. 356.
https://egrove.olemiss.edu/aicpa_sop/356
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.