haku: @indexterm Accounting standards / yhteensä: 876
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| Tekijä: | Colbert, J. L. Scarbrough, C. |
| Otsikko: | Environmental issues in a financial audit: which professional standards apply? |
| Lehti: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:5, p. 26-32 |
| Asiasana: | ACCOUNTING STANDARDS ENVIRONMENT FINANCIAL STATEMENTS COMMITTEES |
| Kieli: | eng |
| Tiivistelmä: | Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Review accounting principles concerning such contingencies and discusses auditing standards with regard to illegal acts, environmental specialists and reportable conditions. Refers to statements on auditing standards (SAS) concerning the client representation letter, lawyer's letter, going concern, audit report and communication with audit committee. The decision as to the appropriateness of the client's accounting for environmental costs depends on the auditor's professional judgement. |
SCIMA