Proposed statement on auditing standards : illegal acts by clients;Illegal acts by clients; Exposure draft (American Institute of Certified Public Accountants), 1987, Feb. 14

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

The Audting Standards Board is issuing this proposed statement on auditing standards: (1) To clarify the auditor's responsibility for detecting illegal acts and for communicating them to parties inside and outside the entity; and (2) To ensure that the audit committee or its equivalent is informed about illegal acts that come to the auditor's attention. Language : eng

Publication Date

1987

Relational Format

Book

Keywords

Auditors' reports --Standards -- United States; Auditors -- Legal status, laws, etc. -- 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.

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Proposed statement on auditing standards : illegal acts by clients;Illegal acts by clients; Exposure draft (American Institute of Certified Public Accountants), 1987, Feb. 14" (1987). Exposure Drafts, Comment Letters, and Statements of Position. 499.
https://egrove.olemiss.edu/aicpa_sop/499