O'Reilly logo

Accounting and Auditing Research and Databases: Practitioner's Desk Reference by Thomas C. Pearson, Natalie Tatiana Churyk, Thomas R. Weirich

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

Appendix: Abbreviations Commonly Used in Citations

An alphabetized list of organizations creating professional or legal authorities shows the major accounting, auditing, or tax abbreviations for their sources.

Issuance Abbreviation Title of Issuance (Division of the Standard Setter or Comment)
AICPA American Institute of Certified Public Accountants
AAG Audit and Accounting Guide (add hyphen and three-letter abbreviation for each)
APBO Accounting Principles Board Opinions (predecessor to FASB)
APBS Accounting Principles Board Statements (predecessor to FASB)
ARB Accounting Research Bulletin (AICPA's predecessor to APB)
AT Attestation part of codified AICPA Professional Standards
AU Auditing part of codified AICPA Professional Standards
AUG Industry Audit Guide (add hyphen and three-letter abbreviation for each)
Issuance Abbreviation Title of Issuance (Division of the StandardSetter or Comment)
AUIJ Auditing Interpretation (Auditing Standards Board)
ET-INT Ethics Interpretation of Rules of Conduct (Professional Ethics Division)
ET-RULE Code of Professional Conduct—Rules
PRP Standards for Performing and Reporting on Peer Reviews (National PRC)
SARI Accounting and Review Services Interpretations (ARS Committee)
SAS Statements on Auditing Standards (Auditing Standards Board—ASB)
SECPS SEC Practice Section Statement on Standards
SOP Statements of Position (Accounting Standards Division, prior to ASB)
SSAE Statement on Standards for Attestation ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required