International Auditing Standards in the United States

Index

Accounting students, 4

Adequate safeguards, 78, 79

Adverse opinion, 245, 246

Advocacy threat, 70

AICPA. See American Institute of Certified Public Accountants

American Institute of Certified Public

Accountants (AICPA), 3–5, 18, 60, 62, 63, 68, 69, 83, 84, 92, 96, 98, 137, 174, 208, 230, 267, 269

Code of Professional Conduct, 54

fundamental principles of, 64–66

SAS 39, 195, 196

Analytical procedures (AP), 174, 175, 177

auditors expectations, 164, 165

cover investigation of identified fluctuations and relationships, 164

definition of, 163, 164

evaluations of financial information, 164

guidance of, 163

nature and purpose of, 165–167

stages in

compare expected value to recorded amount, 172

develop expectations, 171, 172

evaluation of differences ...