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Revision in short-form accountant's report or certificate full-textĮvents subsequent to the date of financial statements full-text References to the independent accountant in securities registrations full-textĬlarification of accountant's report when opinion is omitted full-text Termination of fixed-price supply contracts Examination of contractors' statements of proposed settlements full-text Physical inventories in wartime full-textĬonfirmation of receivables from the government full-textĬonfirmation of receivables : (positive and negative methods) full-text 3) face-amount certificate companies full-textĬonfirmation of public utility accounts receivable full-textĭisclosure of the effect of wartime uncertainties on financial statements full-text 2) full-textĪmendment to Extensions of auditing procedure full-textĪuditor's opinion on the basis of a restricted examination, (no. Interim financial statements and the auditor's report thereon full-textĪccountants' reports on examinations of securities and similar investments under the Investment Company Act full-textĪuditing under wartime conditions full-textĪuditor's opinion on the basis of a restricted examination : (no. rule on "accountants' certificates"(continued) full-textĬontingency liability under policies with mutual insurance companies full-text rule on "accountants' certificates" full-text Inventories and receivables of department stores, instalment houses, chain stores, and other retailers full-textĬlients' written representations regarding inventories, liabilities, and other matters full-text List of Statements on Auditing Procedure No.Įxtensions of auditing procedure full-textĪuditor's opinion on the basis of a restricted examination full-text 2 History of Statements on Auditing Procedure.1 List of Statements on Auditing Procedure.