Statements of Position

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Description

The first Statement amends Statement on Auditing Sandards No. 1, section 630, "Letters for Underwriters"; Section 710, "Filings under Federal Securities Statutes"; and SAS No. 24, Review of Interim Financial Information. The amendments are proposed in response to changes in professional standards and rules of the Securities and Exchange Commission, relating primarily to an accountant's review of interim financial information. The second proposed Statement amends SAS No. 14, "Special Reports," paragraphs 15-17 to permit an accountant's report on the results of applying agreed-upon procedures to specified elements, accounts, and items of a financial statement to be accompanied by the entity's statements. This amendment also revises the language of the sample accountants' reports.

ISBN

ed80-08-29t

Publication Date

1980

Relational Format

Book

Keywords

Auditing -- Standards -- United States; Financial statements -- United States; Financial statements, Interim --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), 1980, Aug. 29

Proposed statement on auditing standards : Letters for underwriters and interim reviews ... Reports relating to the results of applying agreed-upon procedures to specified elements, accounts, or items of a financial statement ;Letters for underwriters and interim reviews;Reports relating to the results of applying agreed-upon procedures to specified elements, accounts, or items of a financial statement

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