Accountants -- Professional ethics -- Standards -- United States
The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards,...
Accountants -- Professional ethics -- Standards -- United States
There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Summaries of Ethics Rulings ("Q & As"), and the Bylaws of the American Institute of...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, and the Bylaws of the American...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, and the Bylaws of the American...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws;Accounting -- Quality control
Auditing -- Standards -- United States;Auditing, Internal -- Standards -- United States
The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of...
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;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...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Corporations -- United States -- Finance -- Automation;Information technology;
This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the...
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...
Auditing -- Standards -- United States;Financial statements -- Auditing -- Standards;Audited financial statements -- Standards -- United States;Auditing, Internal --Standards -- United States;
This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal...
Auditing -- Standards -- United States;Administrative agencies -- Auditing -- Standards -- United States;Economic assistance, Domestic -- Auditing -- Standards -- United States;
1. This Statement1 is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws...
Auditing -- Standards -- United States;Administrative agencies -- United States -- Auditing;Auditing, Internal -- United States;Finance, Public -- Auditing -- Standards -- United States;
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS); Government Auditing Standards; the Single Audit Act of 1984...
Auditing -- Standards -- United States;Administrative agencies -- United States -- Auditing;Auditing, Internal -- United States;Finance, Public -- Auditing -- Standards -- United States;
This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit...
