- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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This section applies to auditors’ reports issued in connection with audits1
of historical financial statements that are intended to present financial
position, results of operations, and cash flows in conformity with generally accepted
accounting principles. It distinguishes the types of reports, describes the
circumstances in which each is appropriate, and provides example reports.