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...
United States. Economic Recovery Tax Act of 1981; United States. Tax Equity and Fiscal Responsibility Act of 1982; Taxation -- Law and legislation -- United States;