Auditing -- Standards -- United States;Fraud;Financial statements -- United States;
Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 110.02, "Responsibilities and Functions of the Independent Auditor"), states, "The auditor has a...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Corporations -- United States -- Finance -- Automation;Information technology;
This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the...
Auditing -- Standards -- United States;Derivative securities -- Auditing -- Standards -- United States;Hedging (Finance) -- Auditing -- Standards -- United States;Investments -- Auditing -- Standards -- United States;
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's...
Auditing -- Standards -- United States;Service industries -- United States -- Auditing;
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Customer relations;
n accordance with AU section 310.05, the auditor should establish an understanding with the client regarding the services to be performed for each engagement. That understanding should be documented, preferably in an engagement letter or other...
Auditing -- Standards -- United States;Administrative agencies -- Accounting -- Standards -- United States;Finance, Public -- Accounting -- Standards -- United States;
In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule...
Auditing -- Standards -- United States;Audit committees -- United States;
This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation...
In 1959 and 1960, Alan Lomax revisited the American South to record the still-living stream of traditional music in newly developed stereo sound. The collection features some of the region's most representative musicians and styles: Delta blues...
In 1959 and 1960, Alan Lomax revisited the American South to record the still-living stream of traditional music in newly developed stereo sound. The collection features some of the region's most representative musicians and styles: Delta blues...
In 1959 and 1960, Alan Lomax revisited the American South to record the still-living stream of traditional music in newly developed stereo sound. The collection features some of the region's most representative musicians and styles: Delta blues...
In 1959 and 1960, Alan Lomax revisited the American South to record the still-living stream of traditional music in newly developed stereo sound. The collection features some of the region's most representative musicians and styles: Delta blues...
The Lomaxes, and other collectors of their time and also decades later, found some of the most powerful vernacular music of the American South in the region's oppressive and violent prison system. The songs they found there, John and Alan Lomax...
The Lomaxes, and other collectors of their time and also decades later, found some of the most powerful vernacular music of the American South in the region's oppressive and violent prison system. The songs they found there, John and Alan Lomax...
A concert of Southern African American "antebellum musical traditions" held in New York City's Central Park at the height of the Civil Rights era, in the summer of 1965. Produced by Joseph Papp's New York Shakespeare Festival in cooperation with...
