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.

ISBN

ed77-01-31

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; Exposure draft (American Institute of Certified Public Accountants), 1977, Jan. 31

Proposed statement on auditing standards : Client representations;Client representations

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