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...
American Institute of Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the By-laws of the American Institute of Accountants as amendedJanuary 13, 1959, and the Rules of Professional Conduct as revisedjanuary 20, 1958, and numbered opinions 1-8.