Accounting and Auditing Practices and Procedures: Hearings Before the Subcommittee on Reports, Accounting, and Management of the Committee on Governmental Affairs, United States Senate, Ninety-fifth Congress, First Session

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Progress and Success of the FASB and Its Predecessors
207
36
217
9
227
12
239
19
246
21
257
29
263
30
271
Selecting Generally Accepted Accounting Principles
309
Alva O Way III vice president of finance General Electric Corp
314
Gordon Anderson CPA Veltkamp Dore Co Bozeman Mont
353
Norman J Elliott CPA Norman J Elliott Co New York N Y
372
Robert A Satin CPA Local Practitioners Action Forum Beverly Hills
394
Thomas S Watson Jr CPA Watson Rice Co Cleveland Ohio
432
TUESDAY MAY 10 1977
460
Biegler senior partner Price Waterhouse Co accompanied
470
Exhibit D The Record of the FASB and the Accounting Profession in Setting
572
Exhibit E The Studys Outdated Analysis of Alternative
608
Robert Half Robert Half Personnel Agencies Inc New York N Y
631
Letter to Senator Percy May 18 1977
692
William R Mette Jr executive partner Alexander Grant Co Chicago
709
THURSDAY MAY 12 1977
851
Letter from Senator Metcalf requesting further information to J B Dres
858
Walter E Hanson senior partner Peat Marwick Mitchell Co accom
862
Peat Marwicks Record Cleared by Audit Unit from The
1011
Rudolph J Passero vice chairman National Affairs Committee National
1012
Page
1017
THE NEED FOR COMPREHENSIVE STATE LICENSURE
1023
Rickover H G
1029
NSPA and AICPAConflict on Public Interest 20
1039
27
1046
REVIEW OF STATE ACCOUNTANCY LAWS
1056
Composition of Accountancy Boards in Those
1069
Reciprocity Provisions in State Accountancy
1078
Charles T Horngren president American Accounting Association T
1136
Satin Robert A
1180
REGULATION OF THE PROFESSION
1443
ALLEGATIONS AGAINST
1492
Norman Auerbach chairman Coopers Lybrand
1550
Letter and enclosures from Robert G McLendon Arthur Young Co
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THURSDAY MAY 26 1977
1612
Materiality
1628
Adm H G Rickover Deputy Commander for Nuclear Propulsion
1643
Letter from Elmer B Staats Chairman Cost Accounting Standards Board
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THURSDAY JUNE 9 1977
1681
Newton N Minow chairman of the Public Review Board of Arthur Ander
1708
Howard O Wagner chairman finance committee director Jewel Com
1731
Letter to Elmer B Staats Comptroller General from Senator Metcalf
1733
John T Hackett executive vice president director Cummins Engine
1742
MATERIALS SUBMITTED FOR HEARING RECORD BY BIG EIGHT
1744
MONDAY JUNE 13 1977
1748
Williams Chairman Securities and Exchange Commission
1754
Letter and accompanying statement from Michael N Chetkovich man
1845
Letter and accompanying statement from Russell E Palmer managing
1870
MATERIALS SUBMITTED FOR THE HEARING RECORD BY OTHER
1892
Letter and accompanying statement from Bertram L Steinberg president
1930
Letter and accompanying statement from Archibald E MacKay man
1960
Letter and accompanying position paper from Arthur M Kramer chair
1966
Supplemental statement of Financial Accounting Standards Board June
1977
Letter and accompanying article from Justin Davidson dean Graduate
2007
Statement of Robert N Anthony Ross Graham Walker professor
2021
Response to Professor Anthony by Abraham J Briloff Emanuel Saxe
2037
Letter and enclosures from Abraham J Briloff Emanuel Saxe Distin
2040
Additional response from Professor Briloff June 24 1977
2055
APPENDIX D
2069
Letter from Earle E Jacobs CPA regarding the desirability of adopting
2078
Letter from Samuel A Spitz CPA chairman pro tem Coalition of Con
2094
Letter from Alam Co CPAs regarding the response of the AICPA
2101
Letter from Richard W Newman Jr CPA regarding the response
2107
Letter from Senator Metcalf to Mr Au June 7 1977
2113
Letter from Donald E Ramlow president A T Kearney Inc regarding
2124
CONNECTICUT GENERAL INSURANCE CORPORATION
2174

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505. lappuse - If liability for negligence exists, a thoughtless slip or blunder, the failure to detect a theft or forgery beneath the cover of deceptive entries, may expose accountants to a liability in an indeterminate amount for an indeterminate time to an indeterminate class.
1191. lappuse - US SENATE, PERMANENT SUBCOMMITTEE ON INVESTIGATIONS OF THE COMMITTEE ON GOVERNMENTAL AFFAIRS, Washington, DC The subcommittee met at 9 am, pursuant to recess, in room 3302 Dirksen Senate Office Building, under authority of Senate Resolution 361, dated March 5.
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1073. lappuse - ... (a) Who holds himself or herself out to the public in any manner as one skilled in the knowledge, science and practice of accounting, and as qualified and ready to render professional service therein as a public accountant for compensation; or (b) Who maintains an office for the transaction of business as a public accountant; or...
601. lappuse - American Column & Lumber Co. v. United States, 257 US 377 (1921) ; United States v.
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605. lappuse - Our holding does not emancipate accountants from the consequences of fraud. It does not relieve them if their audit has been so negligent as to justify a finding that they had no genuine belief in its adequacy, for this again is fraud. It does no more than say that if less than this is proved, if there has been neither reckless misstatement nor insincere profession of an opinion, but only honest blunder, the ensuing liability for negligence is one that is bounded by the contract, and is to be enforced...

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