Statements of Position

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Description

Auditors often perform procedures such as observation of the taking of physical inventories or confirmation of accounts receivable as of a date that is before the balance-sheet date. This proposed Statement provides guidance on the factors auditors should consider before applying such substantive tests at interim dates.This proposed Statement also provides guidance on auditing procedures that should be applied to provide a reasonable basis for extending the audit conclusions at the interim date to the balance-sheet date.

ISBN

ed82-10-01

Publication Date

1982

Relational Format

Book

Keywords

Auditing -- Decision making; Accounts receivable -- 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), 1982, Oct. 1

Proposed statement on auditing standards : Timing of substantive tests ;Timing of substantive tests

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