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Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This statement revises: Generally Accepted Auditing Standards auditor's study and evaluation of internal control, receivables and inventories consistency of application of generally accepted accounting principles public warehouses--controls and auditing procedures for goods held reports on audited financial statements the meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report letters for underwriters and audit sampling.


Codification Of Statements On Auditing Standards, Numbers 1 To 39 (1982), American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Codification Of Statements On Auditing Standards, Numbers 1 To 39 (1982), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards ;Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 23, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards ;Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 23, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement consists solely of amendments to the following existing statements: SAS No. 1, Section 150: Generally Accepted Auditing Standards; SAS NO. 1, Section 320: The Auditor's Study and Evaluation of Internal Control: SAS No. 1, Section 331, Receivables and Inventories; SAS No. 1, Section 420: Consistency of Application of Genearlly Accepted Accounting Principles; SAS No. 1, Section 901: Public Warehouses--Controls and Auditing Procedures for Goods Held; SAS No. 2, Paragraph 39: Reports on Audited financial Statements; SAS No. 5, Paragraphs 5 and 6: The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Indpendent …


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1982, American Institute Of Certified Public Accountants Jan 1982

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1982, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Third Annual Report: Auditing Standards Advisory Council, September 1981, American Institute Of Certified Public Accountants. Auditing Standards Advisory Council Sep 1981

Third Annual Report: Auditing Standards Advisory Council, September 1981, American Institute Of Certified Public Accountants. Auditing Standards Advisory Council

Guides, Handbooks and Manuals

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 33 (1981), American Institute Of Certified Public Accountants (Aicpa) Jan 1981

Codification Of Statements On Auditing Standards, Numbers 1 To 33 (1981), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Aicpa Professional Standards: Auditing As Of June 1, 1981, American Institute Of Certified Public Accountants Jan 1981

Aicpa Professional Standards: Auditing As Of June 1, 1981, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Second Annual Report: Auditing Standards Advisory Council. October 1, 1980, American Institute Of Certified Public Accountants. Auditing Standards Advisory Council Oct 1980

Second Annual Report: Auditing Standards Advisory Council. October 1, 1980, American Institute Of Certified Public Accountants. Auditing Standards Advisory Council

Guides, Handbooks and Manuals

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 26 (1980), American Institute Of Certified Public Accountants (Aicpa) Jan 1980

Codification Of Statements On Auditing Standards, Numbers 1 To 26 (1980), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Aicpa Professional Standards: Auditing As Of June 1, 1980, American Institute Of Certified Public Accountants Jan 1980

Aicpa Professional Standards: Auditing As Of June 1, 1980, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Annual Report: Auditing Standards Advisory Council; Special Supplement, The Cpa Letter, November 26, 1979, American Institute Of Certified Public Accountants. Auditing Standards Advisory Council Nov 1979

Annual Report: Auditing Standards Advisory Council; Special Supplement, The Cpa Letter, November 26, 1979, American Institute Of Certified Public Accountants. Auditing Standards Advisory Council

Guides, Handbooks and Manuals

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 23 (1979), American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Codification Of Statements On Auditing Standards, Numbers 1 To 23 (1979), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Aicpa Professional Standards: Auditing As Of July 1, 1979, American Institute Of Certified Public Accountants Jan 1979

Aicpa Professional Standards: Auditing As Of July 1, 1979, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Public Hearing: Study On The Structure Of The Aicpa's Auditing Standards Setting Body, American Institute Of Certified Public Accountants (Aicpa) Feb 1978

Public Hearing: Study On The Structure Of The Aicpa's Auditing Standards Setting Body, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Planning And Supervision; Statement On Auditing Standards, 022, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1978

Planning And Supervision; Statement On Auditing Standards, 022, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The first standard of field work requires that "the work is to be adequately planned and assistants, if any, are to be properly supervised." This Statement provides guidance to the independent auditor making an examination in accordance with generally accepted auditing standards on the considerations and procedures applicable to planning and supervision, including preparing an audit program, obtaining knowledge of the entity's business, and dealing with differences of opinion among firm personnel. Planning and supervision continue throughout the examination, and the related procedures frequently overlap.


Codification Of Statements On Auditing Standards, Numbers 1 To 21 (1978), American Institute Of Certified Public Accountants (Aicpa) Jan 1978

Codification Of Statements On Auditing Standards, Numbers 1 To 21 (1978), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Aicpa Professional Standards: Auditing As Of July 1, 1978, American Institute Of Certified Public Accountants Jan 1978

Aicpa Professional Standards: Auditing As Of July 1, 1978, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Commission On Auditors' Responsibilities: Report, Conclusions, And Recommendations; Cohen Commission Report, Commission On Auditors' Responsibilities, Manuel F. Cohen Jan 1978

Commission On Auditors' Responsibilities: Report, Conclusions, And Recommendations; Cohen Commission Report, Commission On Auditors' Responsibilities, Manuel F. Cohen

Association Sections, Divisions, Boards, Teams

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 15 (1977), American Institute Of Certified Public Accountants (Aicpa) Jan 1977

Codification Of Statements On Auditing Standards, Numbers 1 To 15 (1977), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Aicpa Professional Standards: Auditing As Of July 1, 1977, American Institute Of Certified Public Accountants Jan 1977

Aicpa Professional Standards: Auditing As Of July 1, 1977, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Commission On Auditors' Responsibilities: Report Of Tentative Conclusions, Commission On Auditors' Responsibilities, Manuel F. Cohen Jan 1977

Commission On Auditors' Responsibilities: Report Of Tentative Conclusions, Commission On Auditors' Responsibilities, Manuel F. Cohen

Association Sections, Divisions, Boards, Teams

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa) Jan 1976

Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Interview Session With James Needham Of The New York Stocl Exchange On April 30, 1975, James Needham Apr 1975

Interview Session With James Needham Of The New York Stocl Exchange On April 30, 1975, James Needham

Guides, Handbooks and Manuals

No abstract provided.


Chairman's Report To Council, Commission Of Auditors' Responsibiities Apr 1975

Chairman's Report To Council, Commission Of Auditors' Responsibiities

Association Sections, Divisions, Boards, Teams

No abstract provided.


Codification Of Auditing Standards And Procedures; Statement On Auditing Standards, 001, American Institute Of Certified Public Accountants. Committee On Auditing Procedure Jan 1973

Codification Of Auditing Standards And Procedures; Statement On Auditing Standards, 001, American Institute Of Certified Public Accountants. Committee On Auditing Procedure

Statements on Auditing Standards

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 of original issuance, some members of the Committee on Auditing Procedure assented with qualification or dissented to some portions of the Statements on Auditing Procedure that are being superseded by this Statement. The 1971-72 Committee decided not to include the dissents and qualified assents in this Statement in order to avoid any possible uncertainty or confusion regarding the authority of this Statement. …


Let's Blame The Auditors, Before Joint Meeting Of The Massachusetts Society Of Cpa's And The New England Chapter Of Robert Morris Associates, November 21, 1972 Boston, Massachusetts, Wallace E. Olson Nov 1972

Let's Blame The Auditors, Before Joint Meeting Of The Massachusetts Society Of Cpa's And The New England Chapter Of Robert Morris Associates, November 21, 1972 Boston, Massachusetts, Wallace E. Olson

Guides, Handbooks and Manuals

No abstract provided.


Reporting On Consistency And Accounting Changes (Supersedes Chapter 8 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 53, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Reporting On Consistency And Accounting Changes (Supersedes Chapter 8 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 53, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Statements On Auditing Procedure, No. 34-54, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Statements On Auditing Procedure, No. 34-54, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

No abstract provided.


Role Of The Auditor. Address Before Illinois Society Of Certified Public Accountants, Robert Morris Associates. Chicago-Midwest Credit Management Association, January 12, 1971, Holiday Inn, Hillside, Illinois, Leonard M. Savoie Jan 1971

Role Of The Auditor. Address Before Illinois Society Of Certified Public Accountants, Robert Morris Associates. Chicago-Midwest Credit Management Association, January 12, 1971, Holiday Inn, Hillside, Illinois, Leonard M. Savoie

Guides, Handbooks and Manuals

No abstract provided.


Accounting Research Association Newsletter, Volume Iii, Number 4, August 3, 1970, American Institute Of Certified Public Accountants. Accounting Research Association Jan 1970

Accounting Research Association Newsletter, Volume Iii, Number 4, August 3, 1970, American Institute Of Certified Public Accountants. Accounting Research Association

Newsletters

No abstract provided.