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Article
Reporting on Other and Required Supplementary Information in Documents Containing Audited Financial Statements.
The CPA Journal (2010)
  • Jian J Zhang, San Jose State University
  • L. Pringle
  • K. Pany
Abstract
The AICPA's Auditing Standards Board recently issued Statements on Auditing Standards 118–120 to provide auditors with guidance on extra information to be incorporated in documents containing audited financial statements. The standards clarify—and in some cases alter—the responsibilities of auditors for information in annual reports to shareholders for nonpublic companies and other documents. The provisions of Standards 118, 119, and 120 are discussed..
Disciplines
Publication Date
2010
Publisher Statement
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Citation Information
Jian J Zhang, L. Pringle and K. Pany. "Reporting on Other and Required Supplementary Information in Documents Containing Audited Financial Statements." The CPA Journal Vol. 80 Iss. 11 (2010)
Available at: http://works.bepress.com/jian_zhang/1/