This statement revises: Generally Accepted Auditing Standards; auditor's study and evaluation of internal control, receivables and inventories; consistency of application of generally accepted accounting principles; public warehouses--controls and...
Scott, DR (1887-1954). Cultural Significance of Accounts;Accounting -- Research
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical...
Auditing -- Standards -- United States;Evidence, Documentary;
Most of the independent auditors work in forming his or her opinion on financial statements consists of obtaining and evaluating evidential matter1 concerning the assertions in such financial statements. The measure of the validity of such evidence...