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This proposed Statement on Auditing Standards consists of revisions of SAS No. 24, Review of Interim Financial Information. The revisions are in response to recently adopted changes in Regulation S-K of the Securities and Exchange Commission. The changes proposed in this exposure draft are primarily technical in nature and are not expected to result in major changes in reporting practices.
Auditor's reports -- Standards -- United States; Corporations -- United States -- Auditing; Financial statements -- United States; Financial statements, interim
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Proposed statement on auditing standards : interim financial information required by SEC regulation S-K ;Interim financial information required by SEC regulation S-K" (1980). Statements of Position. 429.