The Aicpa Professional
Found 3 free book(s)
Audit Documentation - AICPA
us.aicpa.orgThe exercise of professional judgment is integral in applying the provisions of this section. For example, professional judgment is used in determining the quantity, type, and content of audit documentation consistent with this section..02 Other Statement on Auditing Standards contain specific documen-
AICPA Code of Professional Conduct
pub.aicpa.org0.200.020 Application of the AICPA Code.01 The Code of Professional Conduct (the code) was originally adopted on January 12, 1988, and was periodically revised through June 1, 2014. On June 1, 2014, the AICPA issued a codification of the code’s principles, rules, interpretations and rulings (revised code).
Materiality in Planning and Performing an Audit - AICPA
us.aicpa.orgMateriality in Planning and Performing an Audit 353 Objective.08 Theobjectiveoftheauditoristoapplytheconceptofmaterialityap-propriatelyinplanningandperformingtheaudit.