Statements of Position

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Description

The Auditing Standards Board is issuing this Statement to help the public understand the auditor's role by requiring the auditor's standard report to more explicitly address: (1) The responsibility the auditor assumes; (2) The procedures the auditor performs; (3) The assurance the auditor provides.

ISBN

ed87-02-14-8

Publication Date

1987

Relational Format

Book

Keywords

Auditor's reports -- 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), 1987, Feb. 14

Proposed statement on auditing standards : The auditor's standard report ;Auditor's standard report

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