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.
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...
This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...