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Guide for a review of a financial forecast full-text: 42-02: 1982: Guide for a review of a financial forecast full-text: 42-03: 1986: Guide for prospective financial statements full-text: 42-04: 1992: Guide for prospective financial statements full-text: 42-05: 1992: Guide for prospective financial statements full-text: 42-06: 1993
Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
Don M. Pallais, Cheryl Hartfield, Mary Lou Wurdack (2006); PPC's Guide to GAAS 2007, Practitioners Publishing Company, ISBN 978-0-7646-4188-6 Michael J. Ramos (2006), Wiley Practitioner's Guide to GAAS 2007: Covering all SASs, SSAEs, SSARSs, and Interpretations , Wiley Publishing, ISBN 9780471798309
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
For a review engagement, the objectives of the practitioner are: [2] to obtain limited assurance that the subject matter meets the specified criteria or the responsible party's assertion, and express a conclusion on whether any modifications should be made to meet the specified criteria or assertion and be fairly stated.
Superseded by AICPA Practice Bulletin No. 7 1979 February 26: Personal Financial Statements full-text: Superseded by AICPA Personal Financial Statements Guide 1979 February 26: Project Financing Arrangements full-text: Superseded by FASB Statement No. 47 1979 April 27: Real Estate ADC Costs: Superseded by FASB Statement No. 66 1979 June 21
Peer review is the evaluation of work by one or more people with similar competencies as the producers of the work . [1] It functions as a form of self-regulation by qualified members of a profession within the relevant field. Peer review methods are used to maintain quality standards, improve performance, and provide credibility.
Accounting and financial reporting for personal financial statements; an amendment to AICPA industry audit guide, Audits of personal financial statements full-text: 1982 October 1 83-1: Reporting by banks of investment securities gains or losses, December 31, 1983; amendment to AICPA industry audit guide Audits of banks full-text: 1983 December ...