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  2. List of AICPA Audit and Accounting Guides - Wikipedia

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

    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

  3. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    Superseded by AICPA Practice Bulletin No. 7 1979 February 26: Personal Financial Statements full-text: Superseded by AICPA Personal Financial Statements Guide 1979 February 26: Project Financing Arrangements full-text: Superseded by FASB Statement No. 47 1979 April 27: Real Estate ADC Costs: Superseded by FASB Statement No. 66 1979 June 21

  4. American Institute of Certified Public Accountants - Wikipedia

    en.wikipedia.org/wiki/American_Institute_of...

    AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...

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

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

    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

  6. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position; February 13, 1990, amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations full-text

  7. Statements on Auditing Procedure - Wikipedia

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

    Scope of the independent auditor's review of internal control full-text: 1958 October 30: Responsibilities and functions of the independent auditor in the examination of financial statements full-text: 1960 September 31: Consistency full-text: 1961 October 32: Qualifications and disclaimers (clarification of reporting standards) full-text: 1962 ...

  8. U.S. dietary guidelines should emphasize beans and lentils as ...

    www.aol.com/u-dietary-guidelines-emphasize-beans...

    A 2019 study linked high consumption of sugar-sweetened beverages to a greater risk of developing Type 2 diabetes, while other research published the same year found that consuming excess salt ...

  9. Generally Accepted Auditing Standards - Wikipedia

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

    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.