Digital Archives for Chartered Accountants
Monday, July 30, 2012
Principles-based standards and professional judgment - then and now
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At a historic roundtable discussion in New York, the chairman (Charles B. Couchman) stated that: “For many years the leading practition...
Friday, July 6, 2012
Generally Accepted Auditing Standards: Audit Evidence – 1977
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In February 1975, the CICA’s Auditing Standards Committee (AuSC) proposed, subject to comments received following exposure, to publish the ...
Sunday, July 1, 2012
Canada Day 2012 – a country celebrates 145 years of confederation
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Canada Day is often called “Canada’s Birthday,” ever since Canada was united into a single country on July 1, 1867, 145 years ago. Ea...
Thursday, June 21, 2012
Generally Accepted Auditing Standards: Internal Control – 1976
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In February 1975, the CICA’s Auditing Standards Committee (AuSC) proposed, subject to comments received following exposure, to publish t...
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