Codification of Statements on Auditing Standards: Including Statements on Standards for Attestation Engagements: Numbers 1 to 79 (Annual) [Paperback] unknown author

Description

1996 edition. Numbers 1 to 79. Paperback cover has some normal wear. The pages are clean and in good condition. The binding is secure.

This volume is an essential reference for accounting professionals and students alike, compiling the authoritative Statements on Auditing Standards (SAS) issued by the American Institute of Certified Public Accountants (AICPA). These standards provide a comprehensive framework for conducting audits, ensuring consistency and quality in the auditing process. The compilation covers SAS Nos. 1 through 79, encompassing a wide range of topics from general auditing principles to specific guidelines for attestation engagements.

Notably, this edition captures the evolution of auditing standards during a period of significant change in the accounting industry. The late 20th century saw increased scrutiny and regulatory oversight following high-profile corporate scandals, leading to a greater emphasis on transparency and accountability in financial reporting. This volume offers a valuable historical perspective on the development of auditing practices, reflecting the profession’s efforts to maintain public trust and adapt to emerging challenges.

For collectors and researchers, this book represents an important snapshot in the ongoing refinement of auditing standards, offering insights into the debates and deliberations that shaped the profession’s approach to risk assessment, internal control evaluation, and ethical considerations. Its well-preserved condition ensures that future generations can study and appreciate the rigorous standards that underpin the auditing discipline.