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    Meeting Agenda and Materials for January 12-15, 2009, ASB Meeting

    Meeting Materials Meeting Agenda and Materials for January 12-15, 2009 Auditing Standards Board Meeting.
    Published on July 15, 2011

    AU-C section 706

    Professional Standards This section addresses additional communications in the auditor’s report when the auditor considers it necessary to draw users’ attention to a matter or matters presented or disclosed in the financial statements that are of such importance that...
    Published on November 26, 2013

    AU-C section 806

    Professional Standards This section addresses the auditor’s responsibility when the auditor is requested to report on an entity’s compliance with aspects of contractual agreements or regulatory requirements, insofar as they relate to accounting matters, in connection with an audit of financial...
    Published on November 26, 2013

    AU section 552

    Professional Standards This section provides guidance applicable to an auditor who is engaged to report on condensed financial statements or selected financial data prepared by a client
    Published on November 14, 2013

    AU section 558

    Professional Standards This section provides guidance applicable to an auditor who is required to report on supplementary information required by the Financial Accounting Standards Board, the Governmental Accounting Standards Board, or the Federal Accounting Standards Advisory Board
    Published on November 14, 2013

    AU-C section 585

    Professional Standards This section addresses the auditor’s responsibilities when, subsequent to the report release date, the auditor becomes aware that one or more auditing procedures that the auditor considered necessary in the circumstances existing at the time of the...
    Published on November 26, 2013

    AU-C section 705

    Professional Standards This section addresses the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with AU-C section 700, the auditor concludes that a modification to the auditor’s opinion on...
    Published on November 26, 2013

    AU-C section 810

    Professional Standards This section addresses the auditor’s responsibilities relating to an engagement to report separately on summary financial statements derived from financial statements audited in accordance with generally accepted auditing standards (GAAS) by the same auditor
    Published on November 26, 2013

    AU-C section 725

    Professional Standards This section addresses the auditor’s responsibility when engaged to report on whether supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole
    Published on November 26, 2013

    AU section 551

    Professional Standards This section provides guidance applicable to an auditor who submits a document that contains information in addition to the client's basic financial statements and the auditor's report
    Published on November 14, 2013

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