米国監査手続書
出典: フリー百科事典『ウィキペディア（Wikipedia）』 (2019/03/06 23:51 UTC 版)
米国監査手続書 (べいこくかんてつづきしょ、Statements on Auditing Procedure, SAP)は、1939年から1972年までAICPAの監査手続委員会(the Committee on Auditing Procedure)によって公表された。監査手続委員会はSAP第54号を公表した後、監査手続委員会は監査基準執行委員会(the Auditing Standards Executive Committee, AcSEC)に変更し、米国監査基準書の公表をはじめた。[1][2]Statement on Auditing Standards No. 1 は、54つの監査手続書をまとめ、改訂したものである。
- ^ Sullivan, Jerry D., et al., Montgomery's Auditing. New York: John Wiley, 1985.
- ^ Scott, Mary R., and Frye, Linda. (1997). "The Search for Fraud in Auditing: An Historical Review." Allied Academies International Conference. Academy of Accounting and Financial Studies. Proceedings, Vol. 2, No. 2, pp. 64-71 .
- ^ "Uniform Accounting: a tentative proposal submitted by the Federal Reserve Board." Federal Reserve Bulletin April 1917 full-test
- ^ Approved methods for the preparation of balance sheet statements. 1918 full-text
- ^ Verification of financial statements. United States. Federal Reserve Board, 1929 full-text
- ^ Examination of financial statements by independent public accountants. American Institute of Accountants, 1936 full-text
- ^ Codification of statements on auditing procedure, based on statements 1 to 24 (1939 to 1949). American Institute of Accountants, 1951, p. 7 full-text
- ^ Generally Accepted Auditing Standards: Their Significance and Scope. American Institute of Certified Public Accountants, 1954 full-text
- ^ Codification of statements on auditing procedure, based on statements 1 to 24 (1939 to 1949). American Institute of Accountants, 1951, p. 6 full-text
[続きの解説]
「米国監査手続書」の続きの解説一覧
- 1 米国監査手続書とは
- 2 米国監査手続書の概要
- 3 外部リンク
- 米国監査手続書のページへのリンク
