Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of the Code of Conduct and Bylaws sections of volume 2 of the looseleaf edition of AICPA Professional Standards, contains Principles of Professional Conduct, Rules of Conduct, Interpretations of Rules of Conduct,...
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...