Guide for Engagements of CPAs to Prepare Unaudited Financial Statements |
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Page 1
... certified public accountant may become associated with a client's unaudited financial statements also vary depend- ing , among other matters , on the terms of the CPA's engagement . In 1967 , the committee on auditing procedure of the ...
... certified public accountant may become associated with a client's unaudited financial statements also vary depend- ing , among other matters , on the terms of the CPA's engagement . In 1967 , the committee on auditing procedure of the ...
Page 8
... Association The provisions of section 516 of SAS No. 1 apply when a CPA is associated with unaudited financial statements . Section 516.03 , cited below in pertinent part , gives the following criteria for determining if the accountant ...
... Association The provisions of section 516 of SAS No. 1 apply when a CPA is associated with unaudited financial statements . Section 516.03 , cited below in pertinent part , gives the following criteria for determining if the accountant ...
Page 9
... CPA is obviously not associated . In addition , the CPA cannot be con- sidered to be associated merely because the client consults with him on accounting or data - processing matters prior to submitting the data for processing . However ...
... CPA is obviously not associated . In addition , the CPA cannot be con- sidered to be associated merely because the client consults with him on accounting or data - processing matters prior to submitting the data for processing . However ...
Contents
Chapter 1Unaudited Financial Statements | 1 |
Chapter 2Engagement Letters | 11 |
Chapter 4Types of Disclaimer of Opinion | 22 |
Copyright | |
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Common terms and phrases
ABC Company accepted ac accepted accounting principles accepted auditing standards accompanying balance sheet accompanying financial accountant is associated accounting service accounts receivable AICPA applied any auditing assets assist in preparing associated with unaudited auditing procedures Auditor's Report cash-basis statements certified public accountant changes in financial checklist cial statements circumstances client intends constitute an audit CPA is associated CPA may consider CPA should consider CPA to perform credit grantors December 31 defalcations departures disclaimer of opinion engaged to prepare engagement letter erally accepted accounting examination express an opinion Failure to disclose finan FORCE ON UNAUDITED fraud GAAP income tax independent internal-use statements ledger Listing Applications ments omitted ordinarily preparation of unaudited prepare or assist preparing unaudited financial property and equipment related statements reservations responsibility retained earnings scope section 516 statement of changes Statement on Auditing statements are unaudited statements of income tax returns tion unaudited financial statements