Computer software industry -- Accounting -- Standards -- United States;Computer software industry -- Licenses -- United States -- Accounting;Revenue -- United States;
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
The booklet contains the Bylaws and implementing resolutions of Council as amended October 15, 1981 and the Rules of conduct of the code of professional ethics as amended March 31, 1979.
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;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;Financial statements -- Auditing -- Standards;Audited financial statements -- Standards -- United States;Auditing, Internal --Standards -- United States;
This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards.1 It describes the elements of an...