Credit unions -- United States -- Auditing -- Periodicals;Credit unions -- Accounting -- Standards -- United States -- Periodicals;Bank examination -- Standards -- United States -- Periodicals;
Homeowners' associations -- United States -- Auditing -- Periodicals;Homeowners' associations -- United States -- Accounting -- Periodicals;Condominium associations -- United States -- Auditing -- Periodicals;Condominium associations -- United...
Books reviewed are: Sokolow, Jaroslaw W., The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] Reviewed by Alicia Jaruga; J.L. Meij, Editor, Depreciation and Replacement Policy Reviewed by Doris M. Cook; Richard...
Bibliographical citations -- Evaluation;Agency (Law);Commercial agents -- Study and teaching
With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social...
Accounting -- Examinations, Questions, etc. -- History;Institute of Chartered Accountants in England and Wales -- History
Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is...
May, George Oliver, 1875-1961;Paton, William Andrew, 1889-1991
The paper presents a synopsis of the principles and theoretical dispositions of May and Paton on selected areas of accounting; in particular, income determination and valuation.
Accounting -- Societies, etc.;Learned institutions and societies -- Australia;International Accountants Corporation and Bookkeepers Institute of Australasia;International Institute of Accountants
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Auditors -- Legal status, laws, etc. -- United States;
This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The...
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...
