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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.
Savings and loan associations -- United States -- Accounting; Savings and loan associations -- United States -- Auditing
Accounting | Taxation
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" (1990). Statements of Position. 541.