Learned institutions and societies -- Scotland -- History;Accounting -- Societies, etc.;Institute of Accountants in Edinburgh;Institute of Accountants in Glasgow
This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- United States -- Auditing;
The purpose of this section is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.