Exposure Drafts, Comment Letters, and Statements of Position
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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
Recommended Citation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Proposed statement on auditing standards : Client representations;Client representations; Exposure draft (American Institute of Certified Public Accountants), 1977, Jan. 31" (1977). Exposure Drafts, Comment Letters, and Statements of Position. 372.
https://egrove.olemiss.edu/aicpa_sop/372
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.