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Using the work and reports of other auditors (supersedes paragraphs 32 and 36 of chapter 10 of Statement on auditing procedure no. 33) full-text: 1971 July 46: Piecemeal opinions (supersedes paragraphs 22-25 of chapter 10 of Statement on auditing procedure no. 33 and pertinent portions of paragraph 9 of Statement on auditing procedure no. 34 ...
Amendment to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles full-text: June 2002 98: Omnibus Statement on Auditing Standards-2002 full-text: September 2002 99: Consideration of Fraud in a Financial Statement Audit full-text: October 2002 100: Interim Financial Information full-text: November 2002 101
AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]
The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.
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Assessing and responding to audit risk in a financial statement audit full-text: 04-02: 2009: Assessing and responding to audit risk in a financial statement audit, revised edition as of October 1, 2009: 04-03: 2012: Assessing and responding to audit risk in a financial statement audit, with conforming changes as of March 1, 2012: 04-04: 2014