Accountants -- Professional ethics -- Standards -- United States
Ethics Opinion No. 20 is an insert. The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical...
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...
Accountants -- Professional ethics -- Standards -- United States
Table of contents are: Code of Professional Ethics; Numbered Opinions of the Committee on Professional Ethics; Objectives of the Institute; A Description of hte Professional Practice of Certified Public Accountants; By-laws; Dues Schedule.
Auditing -- Standards -- United States;Specialists
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a...
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...