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2. Statement on Auditing Standards No. 99: Consideration of Fraud

   en.wikipedia.org/wiki/Statement_on_Auditing...

   SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

3. Statements on Auditing Standards (United States) - Wikipedia

   en.wikipedia.org/wiki/Statements_on_Auditing...

   Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 full-text: December 1995 79: Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements full-text: December 1995 80: Amendment to Statement on Auditing Standards No. 31: Evidential Matter ...

4. Auditor's report - Wikipedia

   en.wikipedia.org/wiki/Auditor's_report

   Investors, lending institutions, and governments very rarely accept an auditee's financial statements if the auditor issued an adverse opinion, and usually request the auditee to correct the financial statements and obtain another audit report. Generally, an adverse opinion is only given if the financial statements pervasively differ from GAAP. [6]

5. Financial audit - Wikipedia

   en.wikipedia.org/wiki/Financial_audit

   The purpose of an audit is to provide an objective independent examination of the financial statements, which increases the value and credibility of the financial statements produced by management, thus increase user confidence in the financial statement, reduce investor risk and consequently reduce the cost of capital of the preparer of the ...

6. SSAE No. 18 - Wikipedia

   en.wikipedia.org/wiki/SSAE_No._18

   Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the ...

7. IAS 1 - Wikipedia

   en.wikipedia.org/wiki/IAS_1

   IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.

8. Audit evidence - Wikipedia

   en.wikipedia.org/wiki/Audit_evidence

   Finally in the conclusion and opinion formulation stage, audit evidence is the information considered by the auditor before determining whether the financial statements as a whole present with completeness, validity, accuracy, and consistency with the auditor's understanding of the entity.

9. Statements on Auditing Procedure - Wikipedia

   en.wikipedia.org/wiki/Statements_on_Auditing...

   Letters for underwriters (supersedes Statement on auditing procedure no. 35) full-text: 1971 October 49: Reports on internal control full-text: 1971 November 50: Reporting on the statement of changes in financial position (supersedes paragraph 6 of chapter 10 of Statement on auditing procedure no. 33) full-text: 1971 November 51: Long-term ...