Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of the Code of Conduct and Bylaws sections of volume 2 of the looseleaf edition of AICPA Professional Standards, contains Principles of Professional Conduct, Rules of Conduct, Interpretations of Rules of Conduct,...
Mississippi Woman Suffrage Association; Suffrage; Representative government and representation; Women and democracy; Equality; Women's rights; Women -- Suffrage; First-wave feminism;
Contains list of officers and committee members, information on the annual meeting held in Flora, MS, Report of Enrollment, and the President's Address
Auditing -- Standards -- United States;Auditor's reports -- Standards -- United States;Auditing, Internal -- Standards -- United States;Service industries -- United States -- Auditing
This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been...
Auditing -- Standards -- United States;Auditing -- Quality control
The independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants...
Auditing -- Standards -- United States;Auditing, Internal;Auditing -- Data processing
1. Section 320, "The Auditor's Study and Evaluation of Internal Control," of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts...
This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...
Auditing -- Standards -- United States;Fair value -- Accounting -- Standards -- United States;Disclosure in accounting -- Standards -- United States;Financial statements -- Standards -- United States;
The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the...
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...
