Statements of Position



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During audits of entities' financial statements, auditors acquire information that may help persons, such as audit committees or owners of owner-managed enterprises, fulfill their responsibility for overseeing auditing and financial reporting. Such information, however, has not always been communicated effectively. The Auditing Standards Board is issuing this Statement to increase the flow of useful information from auditors to audit committees and others with equivalent responsibilities.

Publication Date


Relational Format



Financial statements -- United States; Audit committees -- United States


Accounting | Taxation


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 : communication with audit committees or others with equivalent authority and responsibility;Communication with audit committees or others with equivalent authority and responsibility; Exposure draft (American Institute of Certified Public Accountants), 1987, Feb. 14



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