Auditing -- Standards -- United States;Financial statements -- Standards -- United States;
This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in...
Auditing -- Standards -- United States;Business consultants -- United States;Consultants;Auditors' reports --Standards -- United States
This statement provides guidance that an accountant in public practice (“reporting accountant”), either in connection with a proposal to obtain a new client or otherwise, should apply3—a. When preparing a written report on the application of...
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...
Mortgage bonds -- United States -- Accounting;Repurchase agreements -- United States -- Accounting;Savings and loan associations -- United States -- Accounting;