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Auditors should be familiar with available professional literature from a variety of sources.
Listed below are 10 publications in the fields of auditing and accounting.
1. Statements on Auditing Standards (SASs).
2. The Journal of Accountancy.
3. Regulation S-X, Form and Content of Financial Statements.
4. Statements on Standards for Accounting and Review Services (SSARSs).
5. Financial Reporting Releases (FRRs).
6. Accounting and Reporting Standards for Corporate Financial Statements.
7. Accounting and Reporting Standards for Governmental Entities.
8. Industry Audit and Accounting Guides.
9. Auditing Practice Releases.
10. The Tax Advisor.
The list of organizations shown below includes the sponsors or publishers of the preceding 10 publications.
a. Accounting Principles Board (APB).
b. Securities and Exchange Commission (SEC).
c. American Institute of Certified Public Accountants (AICPA).
d. Financial Accounting Standards Board (FASB).
e. Internal Revenue Service (IRS).
f. Government Accountability Office (GAO).
g. Governmental Accounting Standards Board (GASB).
Required
Identify the sponsoring organization for each of the 10 publications. (Some of the organizations may not have a publication in this list.) Organize your answer in a two-column format.
In the left-hand column, list the number and name of each publication in the order shown above. In the right-hand column, list the identifying letter and the abbreviation of the sponsoring organization. For example, on line 1, list (1) Statements on Auditing Standards in the left column and (c) AICPA in the right column.
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