Books reviewed are: David A. R. Forrester, Schmalenbach and After: A Study of the Evolution of German Business Economics Reviewed by Konrad W. Kubin; Tito Antoni, II Bilancio di una Azienda Laniera del Trecento Reviewed by Alvaro Martinelli;...
Auditing -- Standards -- United States;Attest function (Auditing) -- Standards -- United States;Audited financial statements -- Standards -- United States
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning...
Auditing -- Standards -- United States;Securities -- United States -- Auditing;Stocks -- United States -- Auditing;Auditing -- Standards -- United States;
This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for...