Auditing -- Standards -- United States;Auditing -- Documentation -- Standards -- United States
The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work...
Cherokee Indians -- Warfare; Indians of North America -- Warfare; Cherokee Indians -- Relocation; Reconciliation;
Colonel Campbell reports the defection of Cherokee Indians from the American interests, and the conditions of the Cherokee camps. He also includes a copy of his attempts at a peace negotiation. Major [Joseph] Martin is cited as the Agent of...
Auditing -- Standards -- United States;Accounting -- Law and legislation;Auditing -- Law and legislation
This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is...
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 -- Documentation -- Standards -- United States
The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied,...