Buildings -- Specifications -- United States -- Accounting;Construction contracts -- United States -- Accounting;Manufactures -- Specifications -- United States -- Accounting;
Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of...
The first standard of field work requires that "the work is to be adequately planned and assistants, if any, are to be properly supervised." This Statement provides guidance to the independent auditor making an examination in accordance with...
Auditing -- Standards -- United States;Going concern (Accounting);Auditors' reports --Standards -- United States;
Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311; Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341; and Statement on Auditing Standards No. 62, AICPA,...
