Accounting -- Study and teaching;Accounting -- History
A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.
Auditing -- Standards -- United States;Business consultants -- United States;Consultants;Auditors' reports --Standards -- United States
This statement provides guidance that an accountant in public practice (“reporting accountant”), either in connection with a proposal to obtain a new client or otherwise, should apply3—a. When preparing a written report on the application of...
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...
