Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
he Ethics section for 2007 was extracted from a galley furnished by the AICPA. Pages 4269-4385 have been copied from 2006 as no changes were made in these pages.
Auditing -- History;Dicksee, Lawrence Robert, 1864-1932. Auditing;Montgomery, Robert Hiester, 1872-1953. Auditing
Audit emphasis this century has swung away from chasing entries through the books to values being "fairly presented" and then back again. Now, however, what was "chasing entries through the books" has become "verifying internal controls." This...
Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the...