Transcription of Statement on Standards for Accounting and Review …
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Statement on Standards for Accounting and February 2020 Review Services 25 Issued by the Accounting and Review Services Committee Materiality in a Review of Financial Statements and Adverse Conclusions (Amends Statement on Standards for Accounting and Review Services No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification, as amended: Section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services [AICPA, Professional Standards , AR-C sec. 60] Section 70, preparation of Financial Statements [AICPA, Professional Standards , AR-C sec. 70] Section 80, Compilation Engagements [AICPA, Professional Standards , AR-C sec. 80] Section 90, Review of Financial Statements [AICPA, Professional Standards , AR-C sec. 90]) Page 2 of 86 Copyright 2020 by American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 All rights reserved.
preparation of financial statements. vi. to provide the accountant with (Ref: par. .A51A63) (1) access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters.
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