Auditing -- Standards -- United States;Evidence, Documentary
Most of the independent auditor's work in forming his opinion on financial statements consists of obtaining and evaluating evidential matter concerning the assertions in such financial statements. The measure of the validity of such evidence for...
Scott, DR (1887-1954). Cultural Significance of Accounts;Accounting -- Research
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical...
Auditing -- Standards -- United States;Auditing, Internal -- Standards -- United States
The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of...
Auditing -- Standards -- United States;Auditing, Internal;Auditing -- Data processing
1. Section 320, "The Auditor's Study and Evaluation of Internal Control," of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts...