American Institute of Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants, including amendments prepared by the committee on professional ethics and declared effective May 16, 1929.
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...