Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 8 of 8
Full-Text Articles in Business
In Our Opinion… , Vol. 17 No. 4, October 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 17 No. 4, October 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Generally Accepted Auditing Standards; Statement On Auditing Standards, 095, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Generally Accepted Auditing Standards; Statement On Auditing Standards, 095, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards (GAAS). Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an audit to comply with auditing standards.
In Our Opinion… , Vol. 17 No. 1, January 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 17 No. 1, January 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2001, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2001, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 93 (2001), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 93 (2001), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
In Our Opinion… , Vol. 17 No. 2, April 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 17 No. 2, April 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 17 No. 3, July 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 17 No. 3, July 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force
Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The body of auditing literature grew and evolved considerably during the twentieth century. American Institute of Certified Public Accountants (AICPA) boards and committees have issued ninety-three Statements on Auditing Standards (SASs), some of which have been superseded, and numerous auditing interpretations. The AICPA also has published Auditing Statements of Position, Audit and Accounting Guides and numerous other publications containing guidance of varying authority on how to conduct an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Although the AICPA has, on occasion, realigned and clarified the authority of these publications, some uncertainty remains in the minds …