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article from The
National Public Accountant,
published by
National Society of Public
Accountants on April 1, 1993. The length of the article is 1558 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The accounting profession's use of the term 'attest,' including all its variations, have resulted in much confusion over its exact meaning. Attest services originally emerged from the practice of rendering a positive opinion on the validity of financial statements in the context of established generally accepted accounting standards. However, the term has come to signify other acts outside of the certified audit, including compilation or review of financial statements. This confusion can only be resolved by limiting attest engagement to auditing standards.
Citation DetailsTitle: The attest engagement and the practice of accounting. (Washington Comment)
Author: William H. Sager
Publication:The National Public Accountant (Magazine/Journal)
Date: April 1, 1993
Publisher: National Society of Public Accountants
Volume: v38
Issue: n4
Page: p10(2)
Distributed by Thomson Gale.
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