We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the...
Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States;Financial statements -- Auditing -- Standards
An entity may publish various documents that contain information (hereinafter, "other information") in addition to audited financial statements and the independent auditor's report thereon. This Statement provides guidance for the auditor's...
Computer software industry -- Accounting -- Standards -- United States;Computer software industry -- Licenses -- United States -- Accounting;Revenue -- United States;
Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as...
Agriculture -- Mississippi; United States. Congress. House. Committee on Appropriations. Subcommittee on Agriculture and Related Agencies; University of Mississippi; Sedimentation and deposition; United States. Forest Service; Holly Springs...
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Auditing -- Standards -- United States;Financial statements -- Standards -- United States
This Statement provides guidance on reporting in a client-prepared document on— a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States
This Statement provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's standard report...
Auditing -- Standards -- United States;Auditors' reports -- Standards -- United States;
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement— • Defines the terms general use and restricted use. • Describes the circumstances in...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;
This Statement provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties described in and meeting the requirements of paragraph 3, 4, or 5...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;Financial statements, Interim -- Standards -- United States;
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
