Maintaining a Professional Accounting and Auditing Library
Accountants are required to refer daily to an up-to-date, professional library. Office managers and firm owners need to know their basic library materials are current and their discretionary library dollars are well spent.
THE BASIC ACCOUNTING AND AUDITING LIBRARY
Every practicing CPA's library must include current professional standards and the authoritative GAAP applicable to the nature of his or her practice. The starting point is the AICPA's Professional Standards, which include Statements on Auditing Standards (SAS) and Statements on Standards for Accounting and Review Services (SSARS) and the Current Text, which includes FASB statements of standards and …
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Publication information: Article title: Maintaining a Professional Accounting and Auditing Library. Contributors: Not available. Magazine title: The CPA Journal. Volume: 63. Issue: 12 Publication date: December 1993. Page number: 56+. © New York State Society of Certified Public Accountants Feb 2009. Provided by ProQuest LLC. All Rights Reserved.
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