Exposure draft:
proposed statement on auditing standards : consideration of fraud in a financial statement audit and amendments to statements on auditing standards no. 1, Codification of auditing standards and procedures, and no. 47, Audit risk and materiality in conducting an audit /
prepared by the AICPA Auditing Standards Board for comment from persons interested in auditing and reporting issues.

Description

Corporate Author

American Institute of Certified Public Accountants. Auditing Standards Board.

Related Names

American Institute of Certified Public Accountants.

Language(s)

English

Published

New York, N.Y. : AICPA, c1996.

Subjects

American Institute of Certified Public Accountants. > American Institute of Certified Public Accountants. / Auditing Standards Board > American Institute of Certified Public Accountants. / Auditing Standards Board / Audit risk and materiality in conducting an audit.
American Institute of Certified Public Accountants. > American Institute of Certified Public Accountants. / Committee on Auditing Procedure > American Institute of Certified Public Accountants. / Committee on Auditing Procedure / Codification of auditing standards and procedures.
Financial statements.
Fraud.
Auditing.

Note

"May 1, 1996; comments should be received by August 15, 1996 ...."
Cover title.

Physical Description

47 p. ; 28 cm.

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