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- Title
Reissuing an Audit Report on Comparative Financial Statements after an Auditor Change.
- Authors
Levy, Howard B.
- Abstract
The article offers information on the issue of reissuing audit reports on comparative financial statements after an auditor is changed. Topics discussed include the comparative financial statements intended for filing with the U.S. Securities & Exchange Commission (SEC); the need to obtain client authorization for reissuance; and the use of engagement letter supplement to obtain authorization.
- Subjects
UNITED States; AUDITORS' reports; FINANCIAL statements; AUDITORS; UNITED States. Securities &; Exchange Commission; CLIENTS; ENGAGEMENT letters
- Publication
CPA Journal, 2018, Vol 88, Issue 4, p68
- ISSN
0732-8435
- Publication type
Article