Question
What is the particularized (not general) professional literature which an auditor should be aware of, if applicable? Do not include the material in the standards
What is the particularized (not general) professional literature which an auditor should be aware of, if applicable? Do not include the material in the standards and related rules or general audit manual, but do include particular FASB statements (SFAS's), ASB statements, industry audit guides available from the AICPA, applicable standards from the GASB, regulatory accounting requirements, etc. which apply to this client. Two good sources to use to check for such professional literature are the AICPA (www.aicpa.org) and a related store (www.cpa2biz.com). Also check any professional literature we have at this educational institution, including in electronic form. 6. Track down and read the COSO (Council of Sponsoring Organization
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