Title: The Expectation gap standards : progress, implementation issues, research opportunities /
Authors: American Institute of Certified Public Accountants.
Publisher: American Institute of Certified Public Accountants,
Year: 1993
Subjects: Auditing Standards United States Congresses.; Auditors' reports United States Congresses.
Contents: The new audit report : user perceptions and implementation issues / Henry R. Jaenicke, Arnold Wright -- Reporting on consistency / Ira Solomon, Jay S. Rich -- Reporting on uncertainties, including going concern / D.R. Carmichael, Kurt Pany -- Audit committees : is there an expectations gap? / Larry E. Rittenberg, R.D. Nair -- Implementing SAS no. 55 : an interim report / William R. Kinney, Jr., William L. Felix, Jr. -- An evaluation of SAS no. 53, The auditor's responsibility to detect and report errors and irregularities / W. Steve Albrecht, John J. Willingham -- Auditing complex accounting estimates / Wanda A. Wallace -- Research in analytical procedures : implications for establishing and implementing auditing standards / Edward Blocher, James K. Loebbecke -- Research in the auditor's responsibilities regarding illegal acts by clients / Zoe-Vonna Palmrose, David Wright -- Auditor attestation to management reports on internal control, should it be required? / William R. Messier, Jr., O. Ray Whittington -- Illegal acts, the current position of the United Kingdom / David J. Hatherly, Robert Charlesworth -- Special reports on regulated financial institutions / Frank J. Kelly, Donald E. Jeffreys.