Auditor scrutiny of unaudited client disclosure outlets: Recognized vs. disclosed financial statement items also appearing in the MD&A

Author:

Wheeler Stephen,Cereola Sandra J.

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference30 articles.

1. Accounting Research Bulletin No. 43. Restatement and revision of accounting research bulletins;American Institute of Certified Public Accountants (AICPA),1953

2. Accounting Principles Board (APB) Opinion No. 9. Reporting the results of operations;American Institute of Certified Public Accountants (AICPA),1966

3. Accounting Principles Board Opinion No. 30: Reporting the effects of disposal of a segment of a business, and extraordinary, unusual and infrequently occurring events and transactions;American Institute of Certified Public Accountants (AICPA),1973

4. Statement on Auditing Standards No. 8: Other information in documents containing audited financial statements;American Institute of Certified Public Accountants (AICPA),1975

5. Task force on LIFO inventory problems, issues paper;American Institute of Certified Public Accountants (AICPA),1984

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