search query: @author Collins, S. H. / total: 12
reference: 4 / 12
| Author: | Collins, S. H. |
| Title: | Bowsher urges Congress to curb use of RAP |
| Journal: | Journal of Accountancy
1988 : JUL, VOL. 166:1, p. 100-103 |
| Index terms: | AUDITING STANDARDS FRAUD TAXATION |
| Language: | eng |
| Abstract: | Review of call for a curb on Congress mandated regulatory accounting practices /RAP/ for financial institutions in the USA. Auditing standards and the profession's fraud detecting role. Report on US small business. Court ruling that Congress can tax interest on state and local bonds. Response of Congress. Standard setting activities and prospects of consumption tax. |
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