SAS 87 Section 532 Restricting the Use of an Auditor’s Report

This section provides guidance to auditors on restricting the use of
reports issued pursuant to Statements on Auditing Standards (SASs).1 This
section
• Defines the terms general use and restricted use.
• Describes the circumstances in which the use of auditors’ reports
should be restricted.
• Specifies the language to be used in auditors’ reports that are restricted
as to use.