The Statement
The Statement

The Statement: January / February 2001

 

Audit interpretations help understand materiality and apply SAS No. 89
To apply SAS No. 89, it is important to understand both the concept of materiality and the meaning of the term "misstatement."
Panel on Audit Effectiveness: Recommendations
At the request of the SEC, the Public Oversight Board (POB) sponsored a thorough and objective examination of auditing, charging a special Panel on Audit Effectiveness with this responsibility.
Report on accounting education: Research project
Statistics in 2001 indicated decreases in both the quantity and quality of accounting majors at the undergraduate level.
Accounting through time: Dates to remember
A look at important dates throughout the CPA profession's history.