Credit unions -- United States -- Auditing -- Periodicals;Credit unions -- Accounting -- Standards -- United States -- Periodicals;Bank examination -- Standards -- United States -- Periodicals;
DR Scott was an economist, historian, philosopher, and accountant. Most of all he was a scholar who merged some of the most up-to-date ideas of the 1920s into his book The Cultural Significance of Accounts. He concluded that our culture was in a...
Auditing -- Standards -- United States;Going concern (Accounting)
When the continued existence of an entity is imperiled, there is heightened concern about the recoverability and classification of recorded asset amounts and the amounts and classification of liabilities. This Statement provides guidance regarding...
Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States
This Statement describes the nature, timing and extent of procedures that the independent certified public accountant should apply to interim financial information when the accountant has been engaged to make a limited review of that information.
Auditing -- Standards -- United States;Financial statements -- United States -- Auditing
This Statement applies to auditors' reports issued in connection with examinations of financial statements that are intended to present financial position, results of operations or changes in financial position in conformity with generally accepted...
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, Interim -- Standards -- United States;
The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is...
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;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;Financial statements, Interim -- Standards -- United States;
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
Auditing -- Standards -- United States;Going concern (Accounting);
This Statement provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Financial statements -- Auditing -- Standards;Auditors' reports --Standards -- United States;
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by — 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of...
