Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
he Ethics section for 2007 was extracted from a galley furnished by the AICPA. Pages 4269-4385 have been copied from 2006 as no changes were made in these pages.
Computer software industry -- Accounting -- Standards -- United States;Computer software industry -- Licenses -- United States -- Accounting;Revenue -- United States;
Insurance companies -- United States -- Auditing;Financial statements;Property insurance -- United States -- Auditing;Casualty insurance -- United States -- Auditing;
Auditing -- Standards -- United States;Auditing, Internal;Auditing -- Data processing
1. Section 320, "The Auditor's Study and Evaluation of Internal Control," of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts...