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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.
Auditor's reports -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Proposed statement on auditing standards : The auditor's standard report ;Auditor's standard report" (1987). Statements of Position. 504.