American Institute of Certified Public Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the Institute's by-laws, code of professional ethics, numbered opinions of the Committee on Professional Ethics, and Objectives of the Institute adopted by Council.
American Institute of Certified Public Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the Institute's by-laws as amended March 4, 1965, code of professional ethics as amended March 4, 1965, numbered opinions of the Committee on Professional Ethics nos. 1-15, and Objectives of the Institute adopted by Council.
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This booklet reflects amendments to the rules of conduct and bylaws of the Institute approved by the membership effective March 31, 1978. The code of professional ethics consists of three parts: concepts of professional ethics, a philosophical...
Auditing -- Standards -- United States;Auditing -- Statistical methods -- Standards -- United States;Sampling (Statistics)
Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class.1 This Statement provides...
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;Auditing, Internal -- Standards -- United States;Financial statements -- Standards -- United States;
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function.1 This...
