Exposure Drafts, Comment Letters, and Statements of Position

Files

Download

Download Full Text (389 KB)

Description

This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.

Publication Date

1977

Relational Format

Book

Keywords

Attest function (Auditing) -- Standards -- United States; Audited 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.

Proposed statement on auditing standards : Client representations;Client representations; Exposure draft (American Institute of Certified Public Accountants), 1977, Jan. 31

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.