Accountants -- Professional ethics -- Standards -- United States
The main purpose of this book is to help young accountants and students to understand the existing rules of professional conduct applicable to the accounting profession—why each rule seemed desirable, how it is being interpreted in particular...
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...