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History of Accounting & Auditing Standards by Hồ Phan Thanh Loan is a document available to read on EtoBox.
What is History of Accounting & Auditing Standards about?
The document provides a history of accounting and auditing standards and self-regulation in the United States. It describes how the AICPA and its predecessors established the first auditing standards in the 1930s-1940s and established committees to issue accounting and auditing pronouncements and standards. In the 1970s, responsibility for setting accounting standards was moved to the independent Financial Accounting Standards Board while the Auditing Standards Board sets auditing standards.
- Author
- Hồ Phan Thanh Loan
- Language
- EN