Schwarz, Matth?, 1497-1574?;Account books -- History;Bookkeeping -- History
In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet contains: AICPA Mission Statement; Code of professional conduct as amended January 14, 1992; and Bylaws and implementing resolutions o0f Council as amended May 26, 1993.
Auditing -- Standards -- United States;Auditors -- Professional ethics -- Standards -- United States;Fraud;
This Statement provides guidance on the independent auditor's responsibility for the detection of errors and irregularities in an audit of financial statements in accordance with generally accepted auditing standards. It describes factors that...