This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links...
Books reviewed are: Ellis Mast Sowell, The Evolution of the Theories and Techniques of Standard Costs Reviewed by Kenneth S. Most; James Ole Winjum, The Role of Accounting in the Economic Development of England: 1500-1750 Reviewed by Marc J....
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...