search query: @indexterm Auditing standards / total: 143
reference: 49 / 143
| Author: | Serlin, J. Blanco-Best, M. |
| Title: | What's so special about special reports? |
| Journal: | Journal of Accountancy
1989 : OCT, VOL.168:4, p.60-62,64,66,68-74 |
| Index terms: | AUDITING STANDARDS FINANCIAL REPORTING COMPANY REPORTS |
| Language: | eng |
| Abstract: | Guidance on complying with new US accounting standards reporting statement and its application in financial reports. Reports on audited financial statements. 4 types of special reports. Financial statements prepared on the basis of accounting. Explanatory paragraph added to a special report. Restricted regulatory reports. Reporting on current value statements. Accounts or items of a financial statement. Auditing the entire financial statement. An adverse opinion or disclaimer. Compliance reports. Special-purpose financial presentations. Prescribed forms. Five Exhibits illustrate the study. |
SCIMA