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2. List of AICPA Audit and Accounting Guides - Wikipedia

   en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

   Analytical procedures, with conforming changes as of May 1, 2004 full-text: 03-05: 2005: Analytical procedures, with conforming changes as of May 1, 2005 full-text: 03-06: 2006: Analytical procedures, with conforming changes as of May 1, 2006 full-text: 03-07: 2007: Analytical procedures, with conforming changes as of May 1, 2007 full-text: 03 ...

3. Statements on Auditing Standards (United States) - Wikipedia

   en.wikipedia.org/wiki/Statements_on_Auditing...

   Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text: December 1982 45: Omnibus Statement on Auditing Standards-1983 full-text: August 1983 46: Consideration of Omitted Procedures After the Report Date full-text: September 1983 47: Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48

4. Critical accounting policy - Wikipedia

   en.wikipedia.org/wiki/Critical_accounting_policy

   In public corporate finance, a "critical accounting policy" is a policy of a firm or industry that is considered to have a notably high subjective element and that has a material impact on the organization's financial statements. Such policies are often mandated to be described in detail in specific sections of a company's annual or quarterly ...

5. Generally Accepted Accounting Principles (United States)

   en.wikipedia.org/wiki/Generally_Accepted...

   In 1939, urged by the SEC, the American Institute of Certified Public Accountants (AICPA) appointed the Committee on Accounting Procedure (CAP). During 1939 to 1959 CAP issued 51 Accounting Research Bulletins that dealt with a variety of timely accounting problems.

6. Generally Accepted Auditing Standards - Wikipedia

   en.wikipedia.org/wiki/Generally_Accepted...

   In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.

7. Internal control - Wikipedia

   en.wikipedia.org/wiki/Internal_control

   Internal control procedures reduce process variation, leading to more predictable outcomes. Internal control is a key element of the Foreign Corrupt Practices Act (FCPA) of 1977 and the Sarbanes–Oxley Act of 2002, which required improvements in internal control in United States public corporations.