SAS no. 87 restrictuing the use an auditor's report

SAS No. 87 provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards. This Statement is effective for reports issued after December 31, 1998.

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Bibliographic Details
Published in:Journal of Accountancy 1998-11, Vol.186 (5), p.126
Main Authors: Lambert, Deborah D, Gerson, James S, Archambault, John L, Capelli, Andrew J
Format: Article
Language:English
Subjects:
Accounting policies
Agreements
Audit committees
Audited financial statements
Auditing standards
Auditors reports
Boards of directors
Compliance
Conformity
Internal controls
Professional standards
Regulatory agencies
SAS 87
Statements on auditing standards
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Description
Summary:SAS No. 87 provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards. This Statement is effective for reports issued after December 31, 1998.
ISSN:0021-8448
1945-0729