This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...
Auditing -- Standards -- United States;Attest function (Auditing) -- Standards -- United States;Audited financial statements -- Standards -- United States
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning...
Smallpox; Health; Confederate States of America. Army -- Social conditions; Confederate States of America. Army -- Leaves and furloughs; Confederate States of America. Army -- Recruiting and enlistment;
Thomas discussing the smallpox outbreak & vaccinations in the regiment, his failed attempt for a furlough, his disdain for Colonel Miller, news of 15 year old son, Isaac, joining the Cavalry and rumors of home events.
Auditing -- Standards -- United States;Financial statements -- United States;Accounting -- Estimates;
This Statement provides guidance to auditors on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates in an audit of financial statements in accord-ance with generally accepted auditing...