Generally accepted auditing standards, their significance and scope, 1954: special report
American Institute of Accountants, 1954 - Business & Economics - 54 pages
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Foreword to 1954 Edition
Standards of Field Work
1 other sections not shown
accepted accounting principles accepted auditing ACCEPTED AUDITING STANDARDS accounts payable accounts receivable adequate American Institute application assets auditing standards balance-sheet books of account cash cedures cern certified public accountant circumstances Codification of Statements committee on auditing Competence of Evidential concern confirmation procedure consideration considered cost creditors degree determination discussion effect erally accepted error evaluation evidential matter examination of financial examinee's example experience express an opinion extent fact Federal Reserve Board financial statements functioning independent auditor independent certified public Institute of Accountants Institute's judgment exercise material ment necessary observation operating over-all opinion performed physical inventory possible practicable and reasonable preparatory planning presented procedural standards profes proper properly qualified recognized normal auditing records regard relative risk reliance thereon report or certificate reporting thereon respect restricted Rules of Professional securities standards of reporting Statements on Auditing statements taken system of internal tentative statement testing tion transactions valuation