In Our Opinion

A U.S. external auditing newsletter. Published quarterly by the Auditing Standards Team of the *American Institute of Certified Public Accountants (AICPA), the newsletter is available in hard copy format only. The AICPA Web site describes the newsletter as "designed to keep interested parties up-to-date on recent pronouncements, current projects, and new publications of the *Auditing Standards Board and the Accounting and Review Services Committee." The views expressed in the newsletter are not designed to be definitive in status, and do not necessarily reflect official AICPA policy. Web link:

Auditor's dictionary. 2014.

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