Sarjeant, Thomas. An Introduction to the Counting House;Accounting -- United States -- History
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long...
Western Union Telegraph Company; Meredith, James, 1933-; College integration -- Mississippi -- Oxford; University of Mississippi -- History; University of Mississippi -- Riot, Sept. 30, 1962; Mississippi -- Race relations
Auditing -- Standards -- United States;Fraud;Financial statements -- United States;
AU Section 110 of Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures, as amended by this Statement [appendix A] (AICPA, Professional Standards, vol. 1, AU sec. 110, "Responsibilities and Functions of the...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides...
Auditing -- Standards -- United States;Financial statements -- Auditing -- Standards;Audited financial statements -- Standards -- United States;Auditing, Internal --Standards -- United States;
This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;
This amendment reflects the changes for issuance of Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. It also renumbers existing footnotes 22 through 31. This amendment also includes new example...
Auditing -- Standards -- United States;Communication in accounting -- Standards -- United States;
This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in...