The dissertation abstracted is: From Conflict to Consensus: The American Institute of Accountants and the Professionalization of Public Accountancy, 1886-1940 by Paul Joseph Miranti, Jr.
Auditing -- Standards -- United States;Petroleum industry and trade -- United States -- Accounting;Gas industry -- United States -- Accounting
In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
Auditing -- Standards -- United States;Service industries -- United States -- Auditing;
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with...
Auditing -- Standards -- United States;Service industries -- United States -- Auditing;
This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This Statement also provides guidance for...
The statements revised are: auditor's consideration of an entity's ability to continue as a going concern; reports on audited financial statements; part of audit performed by other independent auditors.
Investments, Foreign -- Law and legislation -- United States;Business enterprises, Foreign -- United States;Taxation -- Law and legislation -- United States;