United States. Foreign Corrupt Practices Act of 1977;Corporations -- United States -- Corrupt practices;Bribery -- United States;Corporations -- United States -- Corrupt practices;
Accountants -- Professional ethics -- Standards -- United States
o call this book a revision of John L. Carey's Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts...
Property insurance -- United States -- Accounting -- Periodicals;Liability insurance -- United States -- Accounting -- Periodicals;Property insurance -- United States -- Auditing -- Periodicals;Liability insurance -- United States -- Auditing --...
Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry...
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...
