The first standard of field work requires that "the work is to be adequately planned and assistants, if any, are to be properly supervised." This Statement provides guidance to the independent auditor making an examination in accordance with...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet includes: AICPA Mission Statement; Code of Professional Conduct Principles Rules as amended May 20, 1991 The Principles and Rules as set forth herein are further amplified by interpretations and rulings contained in AICPA Professional...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet contains: AICPA Mission Statement; Code of professional conduct as amended January 14, 1992; and Bylaws and implementing resolutions o0f Council as amended January 14, 1992.
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet contains: AICPA Mission Statement; Code of Professional Conduct Principles Rules as amended January 14, 1992 The Principles and Rules as set forth herein are further amplified by interpretations and rulings contained in AICPA Professional...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet contains: AICPA Mission Statement; Code of professional conduct as amended January 14, 1992; and Bylaws and implementing resolutions of Council as amended January 14, 1992.
Financial statements, consolidated -- Great Britain -- History;Holding companies -- Great Britain -- History;PK Limited;RB Limited
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet includes: AICPA mission statement; Code of Professional Conduct Principles Rules as adopted January 12,1988 The Principles and Rules as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
"Concepts of Professional Ethics" is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct. It...
