Bribery -- History;Accounting -- Moral and Ethical Aspects
In the late nineteenth century The Accountant reported on a case where the auditors looked at the mattery of bribery "straight in the face" and disclosed the illegal payments in the audit certificate. However, subsequent discussion of the...
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...