The Institute published a new edition of AICPA Professional Standards, which contains AICPA and PCAOB pronouncements issued through June 1, 2004.The Institute published a new edition of AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Professional Standards, which contains AICPA and PCAOB PCAOB Public Company Accounting Oversight Board pronouncements issued through June 1, 2004. These include auditing guidance--GAAS for private-company audits and PCAOB standards for audits of public companies and certain other entities when prescribed by the rules of the SEC--as well as AICPA and PCAOB standards on professional ethics professional ethics, n the rules governing the conduct, transactions, and relationships within a profession and among its publics. professional ethics liability, n 1. , independence and quality control relating to relating to relate prep → concernant relating to relate prep → bezüglich +gen, mit Bezug auf +acc nonpublic and public entities. The volume (product no. 005104JA), which also identifies differences between the two bodies' standards, is available at www.cpa2biz.com. |
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