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Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1977, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1977

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1977, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Illegal Acts By Clients; Statement On Auditing Standards, 017, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1977

Illegal Acts By Clients; Statement On Auditing Standards, 017, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance for an auditor when client acts that appear to him to be illegal come to his attention during an examination of financial statements in accordance with generally accepted auditing standards. This Statement also discusses the extent of the attention he should give, when performing such an examination, to the possibility that such acts may have occurred. The types of acts encompassed by this Statement include illegal political contributions, bribes, and other violations of laws and regulations.