A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of...
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective...
There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies...