Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
he Ethics section for 2007 was extracted from a galley furnished by the AICPA. Pages 4269-4385 have been copied from 2006 as no changes were made in these pages.
Property insurance -- United States -- Accounting -- Periodicals;Liability insurance -- United States -- Accounting -- Periodicals;Property insurance -- United States -- Auditing -- Periodicals;Liability insurance -- United States -- Auditing --...
Books reviewed are: Stephen A. Zeff, (ed.), Asset Appreciation, Business lncome and Price-Level Accounting: 1918-1935 Reviewed by Louis Goldberg; The Chartered Accountant in Australia, Golden Jubilee Issue Reviewed by Robert H. Raymond; Rex...
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;Auditors' reports --Standards -- United States;Auditors -- Legal status, laws, etc. -- United States
This Statement provides guidance for an auditor when client acts that appear to him to be illegal come to his attention during an examination of financial statements in accordance with generally accepted auditing standards. This Statement also...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;Financial statements, Interim -- Standards -- United States;
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
Auditing -- Standards -- United States;Auditing, Analytical review;
This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.