Statements of Position

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Description

This proposed statement of position (SOP) addresses auditors' considerations in reporting on statutory financial statements of insurance enterprises. The proposed SOP: 1. Rescinds SOP 90-10, Reports on Audited Financial Statements of Property and Liability Insurance Companies. 2. Discusses matters auditors should include in their reports when issuing limited or general distribution reports on statutory financial statements. 3. Discusses matters auditors should evaluate when considering issuing limited distribution reports on statutory financial statements. 4. Clarifies auditors' reporting on the statutory financial statements of mutual life insurance enterprises. This SOP would be applied to audits of financial statements for years ended on or after December 31, 1995.

ISBN

ed94-08-12t

Publication Date

1994

Relational Format

Book

Keywords

Insurance, Property -- United States -- Auditing; Insurance, Property -- United States -- Accounting; Insurance, Life -- Auditing -- Standards -- United States; Insurance, Life -- Accounting; Insurance, Liability -- United States -- Accounting; Insurance, Liability -- 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), 1994, Aug. 12

Proposed statement of position : auditor's reports on statutory financial statements of insurance enterprises : proposed amendment to AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies ;Auditor's reports on statutory financial statements of insurance enterprises : proposed amendment to AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies

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