Statements of Position

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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.

ISBN

ed90-08-31a

Publication Date

1990

Relational Format

Book

Keywords

Savings and loan associations -- United States -- Accounting; Savings and loan associations -- United States -- Auditing

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), 1990, Aug. 31

Proposed audit and accounting guide : audits of savings institutions ;Audits of savings institutions

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