Auditing -- Standards -- United States;Administrative agencies -- Auditing -- Standards -- United States;Economic assistance, Domestic -- Auditing -- Standards -- United States;
1. This Statement1 is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws...
Accountants -- Professional ethics -- Standards -- United States
The Q&A's which follow were prepared by the staff as an aid to practitioners in resolving ethical problems. While every effort has been made to reflect accurately the files from which the Q&A's were prepared, and to avoid duplication, we recognize...
Accountants -- Professional ethics -- Standards -- United States
The Rules of Conduct contained in this booklet will, upon adoption, becomes effectdive on March 1, 1973. "Statement on Competitive Bidding" is taped to the inside cover. This document consists of three parts. The first part, the Concepts of...
Accountants -- Professional ethics -- Standards -- United States
This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior...