American Institute of Accountants
1974
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
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
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
Long-term investments (Supersedes statement on auditing procedure no. 34); Statement on auditing procedure, No. 51, American Institute of Accountants. Committee on Auditing Procedure
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
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
Statements on auditing procedure, no. 34-54, American Institute of Accountants. Committee on Auditing Procedure
1971
Letters for underwriters (supersedes Statement on auditing procedure no. 35); Statement on auditing procedure, No. 48, American Institute of Accountants. Committee on Auditing Procedure
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
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
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
Reports on internal control; Statement on auditing procedure, No. 49, American Institute of Accountants. Committee on Auditing Procedure
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
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
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
Reporting when a certified public accountant is not independent; Statement on auditing procedure, No. 42, American Institute of Accountants. Committee on Auditing Procedure
Statement of the American Institute of CPAs on Uniform Cost Accounting Standards, Before the Senate Banking and Currency Committee Subcommittee on Production and Stabilization, April 1, 1970, American Institute of Certified Public Accountants
1969
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
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
Unaudited financial statements; Statement on auditing procedure, No. 38, American Institute of Accountants. Committee on Auditing Procedure
Working papers; Statement on auditing procedure, No. 39, American Institute of Accountants. Committee on Auditing Procedure
1966
Revision of "Extensions of auditing procedure" relating to inventories; Statement on auditing procedure, No. 36, American Institute of Accountants. Committee on Auditing Procedure
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
To improve financial reporting, Robert M. Trueblood
1965
Letters for underwriters; Statement on auditing procedure, No. 35, American Institute of Accountants. Committee on Auditing Procedure
Long-term investments; Statement on auditing procedure, No. 34, American Institute of Accountants. Committee on Auditing Procedure
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
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
CPA plans for the future, John L. Carey
1964
Profile of the Profession: 1975, from the viewpoint of three practitioners, American Institute of Certified Public Accountants. Committee on Long-Range Objectives
1963
Auditing standards and procedures; Statements on auditing procedure, No. 33, American Institute of Accountants. Committee on Auditing Procedure
1962
Initial auditSmall loan (consumer finance) company; Case studies in auditing procedure no. 13, American Institute of Accountants. Committee on Auditing Procedure
Medium-sized "small loan" companyElectonic equipment manufacturer; Case studies in auditing procedure no. 12, American Institute of Accountants. Committee on Auditing Procedure
Qualifications and disclaimers (clarification of reporting standards); Statements on auditing procedure, No. 32, American Institute of Accountants. Committee on Auditing Procedure
Statements on Auditing Procedure, no. 25-32, American Institute of Accountants. Committee on Auditing Procedure
1961
Consistency; Statements on auditing procedure, No. 31, American Institute of Accountants. Committee on Auditing Procedure
1960
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
Accounting research bulletin, no. 1-42, American Institute of Certified Public Accountants. Committee on Accounting Procedure
Accounting Research Bulletin, no. 44-51, American Institute of Certified Public Accountants. Committee on Accounting Procedure
Consolidated financial statements; Accounting Research Bulletin, no. 51, American Institute of Certified Public Accountants. Committee on Accounting Procedure
1958
Medium-sized dairy; Case studies in auditing procedure no. 14, American Institute of Accountants. Committee on Auditing Procedure
Scope of the independent auditor's review of internal control; Statements on auditing procedure, No. 29, American Institute of Accountants. Committee on Auditing Procedure
Contingencies; Accounting Research Bulletin, no. 50, American Institute of Certified Public Accountants. Committee on Accounting Procedure
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
Earnings per share; Accounting Research Bulletin, no. 49, American Institute of Certified Public Accountants. Committee on Accounting Procedure
1957
Long-form reports; Statements on auditing procedure, No. 27, American Institute of Accountants. Committee on Auditing Procedure
Special reports (applicability of reporting standards in special circumstances); Statements on auditing procedure, No. 28, American Institute of Accountants. Committee on Auditing Procedure
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
Cost, expense and loss; Accounting Terminology Bulletins, no. 4, American Institute of Certified Public Accountants. Committee on Terminology
1956
Hospital; Case studies in auditing procedure no. 11, American Institute of Accountants. Committee on Auditing Procedure
Reporting on use of "other procedures"; Statements on auditing procedure, No. 26, American Institute of Accountants. Committee on Auditing Procedure
Smaller commercial finance company; Case studies in auditing procedure no. 10, American Institute of Accountants. Committee on Auditing Procedure
Accounting for costs of pension plans; Accounting Research Bulletin, no. 47, American Institute of Certified Public Accountants. Committee on Accounting Procedure
Discontinuance of dating earned surplus; Accounting Research Bulletin, no. 46, American Institute of Certified Public Accountants. Committee on Accounting Procedure
Book value; Accounting Terminology Bulletins, no. 3, American Institute of Certified Public Accountants. Committee on Terminology
1955
Long-term construction-type contracts; Accounting Research Bulletin, no. 45, American Institute of Certified Public Accountants. Committee on Accounting Procedure
Proceeds, revenue, income, profit, and earnings; Accounting Terminology Bulletins, no. 2, American Institute of Certified Public Accountants. Committee on Terminology
Letter from Maurice H. Stans to members of the American Institute of Accountants, Maurice H. Stans and American Institute of Accountants
1954
Events subsequent to the date of financial statements; Statements on auditing procedure, No. 25, American Institute of Accountants. Committee on Auditing Procedure
Declining-balance depreciation; Accounting Research Bulletin, no. 44, American Institute of Certified Public Accountants. Committee on Accounting Procedure
Generally accepted auditing standards: Their Significance and scope, American Institute of Certified Public Accountants. Committee on Auditing Procedure
1953
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
Restatement and revision of Accounting research bulletins; Accounting Research Bulletin, no. 43, American Institute of Certified Public Accountants. Committee on Accounting Procedure
Review and resume; Accounting Terminology Bulletins, no. 1, American Institute of Certified Public Accountants. Committee on Terminology
1952
Accounting for stock dividends and stock split-ups; Accounting Research Bulletin, no. 11 (revised), American Institute of Certified Public Accountants. Committee on Accounting Procedure
Emergency facilities -- Depreciation, amortization, and income taxes; Accounting Research Bulletin, no. 42, American Institute of Certified Public Accountants. Committee on Accounting Procedure
1951
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
Limitation of scope of special war reserves; Accounting Research Bulletin, no. 13 (addendum), American Institute of Certified Public Accountants. Committee on Accounting Procedure
Limitation of scope of special war reserves; Accounting Research Bulletin, no. 26 (addendum), American Institute of Certified Public Accountants. Committee on Accounting Procedure
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
Steel fabrication companySmall restaurant; Case studies in auditing procedure no. 08, American Institute of Accountants. Committee on Auditing Procedure
Wholesale distributor of newspapers and magazines; Case studies in auditing procedure no. 09, American Institute of Accountants. Committee on Auditing Procedure
Business combinations; Accounting Research Bulletin, no. 40, American Institute of Certified Public Accountants. Committee on Accounting Procedure
1949
Clarification of accountant's report when opinion is omitted; Statements on auditing procedure, No. 23 (revised), American Institute of Accountants. Committee on Auditing Procedure
Grain company; Case studies in auditing procedure no. 07, American Institute of Accountants. Committee on Auditing Procedure
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
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
Letter from Carman G. Blough, Director of Research, American Institute of Accountants, to Members of the AIA, Re: Letter from Emil Schram, President, New York Stock Exchange, to Presidents of Corporations Having Securities Listed on the Exchange., Carman G, Blough and New York Stock Exchange
1948
Accounting and Changing Price Levels: Preliminary Report, September 1, 1948, American Institute of Accountants
Revision in short-form accountant's report or certificate ; Statements on auditing procedure, No. 24, American Institute of Accountants. Committee on Auditing Procedure
Statements on auditing procedure, no. 1-24, American Institute of Accountants. Committee on Auditing Procedure
Accounting for compensation in the form of stock options; Accounting Research Bulletin, no. 37, American Institute of Certified Public Accountants. Committee on Accounting Procedure
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
Presentation of income and earned surplus; Accounting Research Bulletin, no. 35, American Institute of Certified Public Accountants. Committee on Accounting Procedure
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
Clarification of accountant's report when opinion is omitted; Statements on auditing procedure, No. 23, American Institute of Accountants. Committee on Auditing Procedure
Corn processing company; Case studies in auditing procedure no. 05, American Institute of Accountants. Committee on Auditing Procedure
Department store; Case studies in auditing procedure no. 03, American Institute of Accountants. Committee on Auditing Procedure
Loading and hauling equipment manufacturer; Case studies in auditing procedure no. 01, American Institute of Accountants. Committee on Auditing Procedure
Management investment company of the open-end type; Case studies in auditing procedure no. 06, American Institute of Accountants. Committee on Auditing Procedure
Newspaper publisher; Case studies in auditing procedure no. 02, American Institute of Accountants. Committee on Auditing Procedure
Public utility; Case studies in auditing procedure no. 04, American Institute of Accountants. Committee on Auditing Procedure
Accounting treatment of general purpose contingency reserves; Accounting Research Bulletin, no. 28, American Institute of Certified Public Accountants. Committee on Accounting Procedure
Current assets and current liabilities Working capital; Accounting Research Bulletin, no. 30, American Institute of Certified Public Accountants. Committee on Accounting Procedure