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Guide for engagements of CPAs to prepare unaudited financial statements

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AICPA, 1975 - Business & Economics - 34 pages

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Contents

Chapter lUnaudited Financial Statements
1
Chapter 2Engagement Letters
11
Chapter 4Types of Disclaimer of Opinion
22
Copyright

1 other sections not shown

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Guide for engagements of CPAs to prepare unaudited financial statements
Guide for engagements of CPAs to prepare unaudited financial statements
American Institute of Certified Public Accountants. Task Force on Unaudited Financial Statements
Snippet view - 1975

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 certified public accountant changes in financial checklist cial statements circumstances claimer of opinion client intends company’s management confirm constitute an audit CPA is associated CPA may consider CPA’s disclaimer credit grantors December 31 defalcations departures disclaimer of opinion engaged to prepare engagement letter examination express an opinion Failure to disclose fraud GAAP income tax independent internal-use statements l9xx ledger ments omitted ordinarily preparation of unaudited prepare or assist preparing unaudited financial property and equipment related statements reservations responsibility retained earnings scope section 516 specifically statement of changes Statement on Auditing statements are unaudited statements of income tax returns tion unaudited finan unaudited financial statements unaudited statement engagement

Bibliographic information

QR code for Guide for engagements of CPAs to prepare unaudited financial statements
TitleGuide for engagements of CPAs to prepare unaudited financial statements
AuthorAmerican Institute of Certified Public Accountants
PublisherAICPA, 1975
Original fromthe University of Michigan
Digitized29 Aug 2011
Length34 pages
Subjects ›  › 

Accounting
Business & Economics / Accounting / Financial
Business & Economics / Accounting / General
Financial statements
Financial statements, Unaudited
  
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