ARTICLES - Auditing - THE CPA's ROLE IN FIGHTING MONEY LAUNDERING - As financial transactions become more intricate and banking systems speed vast sums around the world, it's easier for drug cartels and other money launderers to transform their ill-gotten gains into legitimate assets. More than ever, government and business rely on the accounting profession to help them control this threat to the ...
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|Authors:||Abel, Alan S. ; Gerson, James S.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 6, p. 26-32
Winograd, Barry N., (2000)
TALKING WITH THE AUDITOR - SAS no. 85, Management Representations, supersedes SAS no. 19, Client Representations, with new guidance. There are a few new bells and whistles, including many helpful examples. SAS no. 85 also discusses when and how to tailor representation letters.
Gibson, Kim M., (1998)
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