Books reviewed are: LaCapra, Dominick.—History Criticism. and Porter, Dale L. The Emergence of the Past-A Theory of Historical Explanation. Reviewed By Barbara D. Merino; Yamey, B. S., Edey, H. C. and Thomson, H. W. Accounting in England and...
Auditing -- Standards -- United States;Stocks -- United States -- Accounting;Securities -- United States -- Accounting
The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933...
Auditing -- Standards -- United States;Risk assessment -- United States -- Auditing
This Statement provides guidance on the auditor's consideration of audit risk and materiality when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. Audit risk and materiality...
Auditing -- Standards -- United States;Stocks -- United States -- Accounting;Securities -- United States -- Accounting
1. The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933...
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...
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;Financial statements, Interim -- Standards -- United States;
The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is...
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...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;Financial statements, Interim -- Standards -- United States;
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
