Proposed statement on auditing standards : Reports on comparative financial statements;Reports on comparative financial statements; Exposure draft (American Institute of Certified Public Accountants), 1976, July 30

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This proposed Statement provides guidance on reporting on comparative financial statements, whether audited or unaudited. It requires the auditor to update his opinion on prior-period audited financial statements presented on a comparative basis with those of the current period and specifies a standard report on comparative financial statements for two annual periods. The exposure draft also offers guidance on reports with differing opinions, reports with a revision of a previous opinion, and reports when a predecessor auditor has examined the prior-period financial statements.

Publication Date

1976

Relational Format

Book

Keywords

Financial statements -- 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.

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Proposed statement on auditing standards : Reports on comparative financial statements;Reports on comparative financial statements; Exposure draft (American Institute of Certified Public Accountants), 1976, July 30" (1976). Exposure Drafts, Comment Letters, and Statements of Position. 366.
https://egrove.olemiss.edu/aicpa_sop/366