Exposure Drafts, Comment Letters, and Statements of Position
Files
Download Full Text (365 KB)
Description
This Statement applies to auditor's reports issued in connection with examinations of financial statements prepared in conformity with generally accepted accounting principles. Its purpose is to describe the auditor's reporting considerations when there are contingencies that may have a material effect on the financial statements being examined.
Publication Date
1977
Relational Format
Book
Keywords
Auditor's reports -- Standards -- United States; Auditing -- Standards -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Proposed statement on auditing standards : auditor's report when there are contingencies;Auditor's report when there are contingencies; Exposure draft (American Institute of Certified Public Accountants), 1977, Oct. 31" (1977). Exposure Drafts, Comment Letters, and Statements of Position. 383.
https://egrove.olemiss.edu/aicpa_sop/383
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.