The development of accounting principles and the evolution of accounting systems are highly dependent on the socio-economic environment. Although the socio-economic environment of the Golden Age of Greece (5th to 4th Century B.C.), known as the...
Auditing -- Standards -- United States;Communication in accounting -- Standards -- United States
The purpose of this Statement is to provide guidance on communications between predecessor and successor auditors when a change of auditors has taken place or is in process. The term "predecessor auditor" refers to an auditor who has resigned or...