Statements of Position

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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

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 : 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

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