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  2. Management representation - Wikipedia

    en.wikipedia.org/wiki/Management_representation

    The representations letter covers all periods encompassed by the audit report, and is dated the same date of audit work completion. It is used to let the client's management declare in writing that everything is MRL and is sufficient and appropriate and without omission of material facts to the financial statements, to the best of the ...

  3. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Amendment to statement on auditing standards no. 122 section 920, Letters for underwriters and certain other requesting parties, as amended: July 2014: In effect 130: Audit of internal control over financial reporting that is integrated with an audit of financial statements: October 2015: In effect 131

  4. Convergence of accounting standards - Wikipedia

    en.wikipedia.org/wiki/Convergence_of_accounting...

    In 2013, fifteen of the largest banks in the United States, including Bank of America Corporation, Capital One Financial Corporation, Citigroup Inc., JPMorgan Chase & Co., Morgan Stanley and Wells Fargo & Company, wrote a letter to the chairmen of FASB and the IASB encouraging the boards to resolve their differences over the accounting ...

  5. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period. When the auditor determines that informative disclosures are not reasonably adequate, the auditor must so state in the auditor's report.

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Statements of Position, which provides guidance on financial reporting topics until the FASB or GASB sets standards on the issue. Practice Bulletins, which indicate the AcSEC's views on narrow financial reporting issues not considered by the FASB or the GASB. In 1984, the FASB created the Emerging Issues Task Force (EITF). The mission of the ...

  7. International Standards on Auditing - Wikipedia

    en.wikipedia.org/wiki/International_Standards_on...

    The standards cover various areas of auditing, including respective responsibilities, audit planning, Internal Control, audit evidence, using the work of other experts, audit conclusions and audit reports, and standards for specialized areas.

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