Bank examination -- United States -- Periodicals;Savings and loan associations -- United States -- Auditing -- Periodicals;Savings and loan associations -- United States -- Accounting -- Periodicals;
Bank examination -- United States -- Periodicals;Savings and loan associations -- United States -- Auditing -- Periodicals;Savings and loan associations -- United States -- Accounting -- Periodicals;
Accounting writers have invariably referred to the accounting literature of the 1960s and 1970s as the earliest source of discussion about the impact of budgets upon manager behaviour. This short paper identifies a number of accounting writers of...
Auditing -- Standards -- United States;Replacement of industrial equipment -- Auditing
Although generally accepted accounting principles do not require the presentation of replacement cost information in financial statements, certain companies are required by Regulation S-X of the Securities and Exchange Commission (the Commission)...
Auditing -- Standards -- United States;Accounting -- Law and legislation;Auditing -- Law and legislation
This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is...
Auditing -- Standards -- United States;Derivative securities -- Auditing -- Standards -- United States;Hedging (Finance) -- Auditing -- Standards -- United States;Investments -- Auditing -- Standards -- United States;
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's...
Auditing -- Standards -- United States;Audit committees -- United States;
This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation...
