Exposure Drafts, Comment Letters, and Statements of Position
Files
Download Full Text (22.4 MB)
Description
This proposed audit and accounting guide has been prepared to assist the independent auditor in auditing and reporting on the financial statements of savings institutions. It describes relevant matters or procedures unique to those entities and focuses on specific problems of auditing and reporting on the financial statements of savings institutions. This proposed guide would supersede the audit and accounting guide Savings and Loan Associations (Fourth Revised Edition). This proposed guide includes illustrations of the form and content of financial statements for savings institutions and the auditors' reports thereon.
Publication Date
1990
Relational Format
Book
Keywords
Savings and loan associations -- United States -- Accounting; Savings and loan associations -- United States -- Auditing
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Savings and Loan Associations Guide Special Committee, "Proposed audit and accounting guide : audits of savings institutions ;Audits of savings institutions; Exposure draft (American Institute of Certified Public Accountants), 1990, Aug. 31" (1990). Exposure Drafts, Comment Letters, and Statements of Position. 541.
https://egrove.olemiss.edu/aicpa_sop/541
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.