search query: @indexterm Auditing standards / total: 143
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| Author: | Glezen, W. G. Elser, M. B. |
| Title: | The auditor change process |
| Journal: | Journal of Accountancy
1996 : JUN, VOL. 181:6, p. 73-77 |
| Index terms: | AUDITING STANDARDS AUDITORS USA |
| Language: | eng |
| Abstract: | When a company changes auditors, professional standards specify certain procedures. Additional procedures have been developed through Statement on auditing standards. These provide guidance on e.g. communications btw. new and old auditors to help the successors to decide whether to accept an audit engagement. The optional standards facilitate performance of the audit, especially in the balances at the start of the period under audit procedures. |
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