The following pages were not included in the bound volume used for scanning: May, pages 5, 6; July-August, pages 5 , 6. These were probably advertising inserts.
Property insurance -- United States -- Accounting -- Periodicals;Liability insurance -- United States -- Accounting -- Periodicals;Property insurance -- United States -- Auditing -- Periodicals;Liability insurance -- United States -- Auditing --...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Securities -- United States -- Accounting
When an independent accountant's report is included in registration statements, proxy statements, or periodic reports filed under the federal securities statutes, the accountant's responsibility, generally, is in substance no different from that...
Auditing -- Standards -- United States;Disclosure in accounting;Corporations -- Auditing
This Statement establishes a requirement that the auditor communicate to senior management and the board of directors or its audit committee material weaknesses in internal accounting control2 that come to his attention during an examination of...
Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States
This Statement applies to a report by an accountant on a limited review of interim financial information, whether presented in complete or summarized form, that is included in documents issued to stockholders and others or in forms filed with...
Auditing -- Standards -- United States;Financial statements -- United States -- Auditing;Auditors' reports --Standards -- United States
The purpose of this Statement is to explain the meaning of the phrase "present fairly ... in conformity with generally accepted accounting principles" in the independent auditor's report.
This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...
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...
Auditing -- Standards -- United States;Fraud;Financial statements -- United States;
AU Section 110 of Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures, as amended by this Statement [appendix A] (AICPA, Professional Standards, vol. 1, AU sec. 110, "Responsibilities and Functions of the...