I don't like handicapping, in any sport, and never have. It's an egalitarian practice-as I see it-without any significant merit. I'm firmly committed to the view that a society in which awards are commensurate with performance, productivity, is...
Auditing -- Standards -- United States;Service industries -- United States -- Auditing;
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with...