American Institute of Accountants

 

Follow

1974

PDF

Objectives of financial statements: Selected papers, American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements, Joe J. Cramer, and George H. Sorter

1973

PDF

Objectives of financial statements: Report of the Study Group on the Objectives of Financial Statements, American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements

1972

PDF

Auditor's study and evaluation of internal control (supersedes chapter 5 of statement on auditing procedure no. 33); Statement on auditing procedure, No. 54, American Institute of Accountants. Committee on Auditing Procedure

PDF

Long-term investments (Supersedes statement on auditing procedure no. 34); Statement on auditing procedure, No. 51, American Institute of Accountants. Committee on Auditing Procedure

PDF

Reporting on consistency and accounting changes (supersedes chapter 8 of statement on auditing procedure no. 33); Statement on auditing procedure, No. 53, American Institute of Accountants. Committee on Auditing Procedure

PDF

Reports on internal control based on criteria established by governmental agencies; Statement on auditing procedure, No. 52, American Institute of Accountants. Committee on Auditing Procedure

PDF

Statements on auditing procedure, no. 34-54, American Institute of Accountants. Committee on Auditing Procedure

1971

PDF

Letters for underwriters (supersedes Statement on auditing procedure no. 35); Statement on auditing procedure, No. 48, American Institute of Accountants. Committee on Auditing Procedure

PDF

Piecemeal opinions : (supersedes paragraphs 22-25 of chapter 10 of Statement on auditing procedure no. 33 and pertinent portions of paragraph 9 of Statement on auditing procedure no. 34) ; Statement on auditing procedure, No. 46, American Institute of Accountants. Committee on Auditing Procedure

PDF

Reporting on the statement of changes in financial position : (supersedes paragraph 6 of chapter 10 of Statement on auditing procedure no. 33); Statement on auditing procedure, No. 50, American Institute of Accountants. Committee on Auditing Procedure

PDF

Reports following a pooling of interests : (supersedes Statement on auditing procedure no. 40); Statement on auditing procedure, No. 44, American Institute of Accountants. Committee on Auditing Procedure

PDF

Reports on internal control; Statement on auditing procedure, No. 49, American Institute of Accountants. Committee on Auditing Procedure

PDF

Subsequent events : (supersedes chapter 11 of Statement on auditing procedure no. 33); Statement on auditing procedure, No. 47, American Institute of Accountants. Committee on Auditing Procedure

PDF

Using the work and reports of other auditors : (supersedes paragraphs 32 and 36 of chapter 10 of Statement on auditing procedure no. 33); Statement on auditing procedure, No. 45, American Institute of Accountants. Committee on Auditing Procedure

1970

PDF

Confirmation of receivables and observation of inventories : (supersedes paragraphs 16-20 of chapter 6 and paragraphs 27-29 of chapter 10 of Statement on auditing procedure no. 33, and Statement on auditing procedure no. 36); Statement on auditing procedure, No. 43, American Institute of Accountants. Committee on Auditing Procedure

PDF

Reporting when a certified public accountant is not independent; Statement on auditing procedure, No. 42, American Institute of Accountants. Committee on Auditing Procedure

1969

PDF

Subsequent discovery of facts existing at the date of the auditor's report; Statement on auditing procedure, No. 41, American Institute of Accountants. Committee on Auditing Procedure

1968

PDF

Reports following a pooling of interests : (supersedes paragraphs 35 and 36 of chapter 8 of Statements on auditing procedure no. 33); Statement on auditing procedure, No. 40, American Institute of Accountants. Committee on Auditing Procedure

1967

PDF

Unaudited financial statements; Statement on auditing procedure, No. 38, American Institute of Accountants. Committee on Auditing Procedure

PDF

Working papers; Statement on auditing procedure, No. 39, American Institute of Accountants. Committee on Auditing Procedure

1966

PDF

Revision of "Extensions of auditing procedure" relating to inventories; Statement on auditing procedure, No. 36, American Institute of Accountants. Committee on Auditing Procedure

PDF

Special report : public warehouses : controls and auditing procedures for goods held; Statement on auditing procedure, No. 37, American Institute of Accountants. Committee on Auditing Procedure

PDF

To improve financial reporting, Robert M. Trueblood

1965

PDF

Letters for underwriters; Statement on auditing procedure, No. 35, American Institute of Accountants. Committee on Auditing Procedure

PDF

Long-term investments; Statement on auditing procedure, No. 34, American Institute of Accountants. Committee on Auditing Procedure

PDF

Profile of the profession: 1975: Historical record of Committee activities,1956-1965, Volume I, American Institute of Certified Public Accountants. Committee on Long-Range Objectives

PDF

Profile of the profession: 1975: Historical record of Committee activities,1956-1965, Volume II, American Institute of Certified Public Accountants. Committee on Long-Range Objectives

PDF

CPA plans for the future, John L. Carey

1964

PDF

Profile of the Profession: 1975, from the viewpoint of three practitioners, American Institute of Certified Public Accountants. Committee on Long-Range Objectives

1963

PDF

Auditing standards and procedures; Statements on auditing procedure, No. 33, American Institute of Accountants. Committee on Auditing Procedure

1962

PDF

Initial auditSmall loan (consumer finance) company; Case studies in auditing procedure no. 13, American Institute of Accountants. Committee on Auditing Procedure

PDF

Medium-sized "small loan" companyElectonic equipment manufacturer; Case studies in auditing procedure no. 12, American Institute of Accountants. Committee on Auditing Procedure

PDF

Qualifications and disclaimers (clarification of reporting standards); Statements on auditing procedure, No. 32, American Institute of Accountants. Committee on Auditing Procedure

PDF

Statements on Auditing Procedure, no. 25-32, American Institute of Accountants. Committee on Auditing Procedure

1961

PDF

Consistency; Statements on auditing procedure, No. 31, American Institute of Accountants. Committee on Auditing Procedure

1960

PDF

Responsibilities and functions of the independent auditor in the examination of financial statements; Statements on auditing procedure, No. 30, American Institute of Accountants. Committee on Auditing Procedure

1959

PDF

Accounting research bulletin, no. 1-42, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Accounting Research Bulletin, no. 44-51, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Consolidated financial statements; Accounting Research Bulletin, no. 51, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1958

PDF

Medium-sized dairy; Case studies in auditing procedure no. 14, American Institute of Accountants. Committee on Auditing Procedure

PDF

Scope of the independent auditor's review of internal control; Statements on auditing procedure, No. 29, American Institute of Accountants. Committee on Auditing Procedure

PDF

Contingencies; Accounting Research Bulletin, no. 50, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Declining-balance depreciation (supersedes accounting research bulletin no. 44 issued in October 1954); Accounting Research Bulletin, no. 44 (revised), American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Earnings per share; Accounting Research Bulletin, no. 49, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1957

PDF

Long-form reports; Statements on auditing procedure, No. 27, American Institute of Accountants. Committee on Auditing Procedure

PDF

Special reports (applicability of reporting standards in special circumstances); Statements on auditing procedure, No. 28, American Institute of Accountants. Committee on Auditing Procedure

PDF

Business combinations (supersedes chapter 7(c) of accounting research bulletin no. 43); Accounting Research Bulletin, no. 48, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Cost, expense and loss; Accounting Terminology Bulletins, no. 4, American Institute of Certified Public Accountants. Committee on Terminology

1956

PDF

Hospital; Case studies in auditing procedure no. 11, American Institute of Accountants. Committee on Auditing Procedure

PDF

Reporting on use of "other procedures"; Statements on auditing procedure, No. 26, American Institute of Accountants. Committee on Auditing Procedure

PDF

Smaller commercial finance company; Case studies in auditing procedure no. 10, American Institute of Accountants. Committee on Auditing Procedure

PDF

Accounting for costs of pension plans; Accounting Research Bulletin, no. 47, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Discontinuance of dating earned surplus; Accounting Research Bulletin, no. 46, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Book value; Accounting Terminology Bulletins, no. 3, American Institute of Certified Public Accountants. Committee on Terminology

1955

PDF

Long-term construction-type contracts; Accounting Research Bulletin, no. 45, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Proceeds, revenue, income, profit, and earnings; Accounting Terminology Bulletins, no. 2, American Institute of Certified Public Accountants. Committee on Terminology

PDF

Letter from Maurice H. Stans to members of the American Institute of Accountants, Maurice H. Stans and American Institute of Accountants

1954

PDF

Events subsequent to the date of financial statements; Statements on auditing procedure, No. 25, American Institute of Accountants. Committee on Auditing Procedure

PDF

Declining-balance depreciation; Accounting Research Bulletin, no. 44, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Generally accepted auditing standards: Their Significance and scope, American Institute of Certified Public Accountants. Committee on Auditing Procedure

1953

PDF

Accounting for compensation involved in stock option and stock purchase plans; Accounting Research Bulletin, no. 37 (revised), American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Restatement and revision of Accounting research bulletins; Accounting Research Bulletin, no. 43, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Review and resume; Accounting Terminology Bulletins, no. 1, American Institute of Certified Public Accountants. Committee on Terminology

1952

PDF

Accounting for stock dividends and stock split-ups; Accounting Research Bulletin, no. 11 (revised), American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Emergency facilities -- Depreciation, amortization, and income taxes; Accounting Research Bulletin, no. 42, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1951

PDF

Codification of statements on auditing procedure, based on statements 1 to 24 (1939 to 1949); Statements on auditing procedure, no. 1-24, American Institute of Accountants. Committee on Auditing Procedure

PDF

Limitation of scope of special war reserves; Accounting Research Bulletin, no. 13 (addendum), American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Limitation of scope of special war reserves; Accounting Research Bulletin, no. 26 (addendum), American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Presentation of income and earned surplus (supplement to bulletin no. 35); Accounting Research Bulletin, no. 41, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1950

PDF

Steel fabrication companySmall restaurant; Case studies in auditing procedure no. 08, American Institute of Accountants. Committee on Auditing Procedure

PDF

Wholesale distributor of newspapers and magazines; Case studies in auditing procedure no. 09, American Institute of Accountants. Committee on Auditing Procedure

PDF

Business combinations; Accounting Research Bulletin, no. 40, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1949

PDF

Clarification of accountant's report when opinion is omitted; Statements on auditing procedure, No. 23 (revised), American Institute of Accountants. Committee on Auditing Procedure

PDF

Grain company; Case studies in auditing procedure no. 07, American Institute of Accountants. Committee on Auditing Procedure

PDF

Disclosure of long-term leases in financial statements of lessees; Accounting Research Bulletin, no. 38, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Recommendation of Subcommittee on Terminology: Discontinuance of the use of the term "Surplus"; Accounting Research Bulletin, no. 39, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1948

PDF

Accounting and Changing Price Levels: Preliminary Report, September 1, 1948, American Institute of Accountants

PDF

Revision in short-form accountant's report or certificate ; Statements on auditing procedure, No. 24, American Institute of Accountants. Committee on Auditing Procedure

PDF

Statements on auditing procedure, no. 1-24, American Institute of Accountants. Committee on Auditing Procedure

PDF

Accounting for compensation in the form of stock options; Accounting Research Bulletin, no. 37, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Pension plans: Accounting for annuity costs based on past services; Accounting Research Bulletin, no. 36, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Presentation of income and earned surplus; Accounting Research Bulletin, no. 35, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Recommendation of Committee on Terminology: Use of term "reserve"; Accounting Research Bulletin, no. 34, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1947

PDF

Clarification of accountant's report when opinion is omitted; Statements on auditing procedure, No. 23, American Institute of Accountants. Committee on Auditing Procedure

PDF

Corn processing company; Case studies in auditing procedure no. 05, American Institute of Accountants. Committee on Auditing Procedure

PDF

Department store; Case studies in auditing procedure no. 03, American Institute of Accountants. Committee on Auditing Procedure

PDF

Loading and hauling equipment manufacturer; Case studies in auditing procedure no. 01, American Institute of Accountants. Committee on Auditing Procedure

PDF

Management investment company of the open-end type; Case studies in auditing procedure no. 06, American Institute of Accountants. Committee on Auditing Procedure

PDF

Newspaper publisher; Case studies in auditing procedure no. 02, American Institute of Accountants. Committee on Auditing Procedure

PDF

Public utility; Case studies in auditing procedure no. 04, American Institute of Accountants. Committee on Auditing Procedure

PDF

Accounting treatment of general purpose contingency reserves; Accounting Research Bulletin, no. 28, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Current assets and current liabilities Working capital; Accounting Research Bulletin, no. 30, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Depreciation and high costs; Accounting Research Bulletin, no. 33, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Income and earned surplus; Accounting Research Bulletin, no. 32, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Inventory pricing; Accounting Research Bulletin, no. 29, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Inventory reserves; Accounting Research Bulletin, no. 31, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1946

PDF

Accounting for the use of special war reserves; Accounting Research Bulletin, no. 26, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Emergency facilities; Accounting Research Bulletin, no. 27, American Institute of Certified Public Accountants. Committee on Accounting Procedure

PDF

Hearings of Joint Committee on Internal Revenue Taxation on the Administration of Section 722 of the Internal Revenue Code: February 6, 1946, Statement of Maurice Austin, Chairman of the Committee on Federal Taxation of the American Institute of Accountants, Maurice Austin, American Institute of Accountants. Committee on Federal Taxation, and United States. Congress. Joint Committee on Internal Revenue Taxation

1945

PDF

References to the independent accountant in securities registrations; Statements on auditing procedure, No. 22, American Institute of Accountants. Committee on Auditing Procedure