The Accounting Profession--Major Issues: Progress and Concerns, Report to the Ranking Minority Member, Committee on Commerce, House of Representatives.
回顾了美国总审计局应众议院要求编写的报告，梳理了1972至1995年间改进会计审计准则及独立审计绩效的建议与行动，并分析了未决问题对审计、准则制定及业务报告扩展的影响。
Abstract This article reviews the report "The Accounting Profession: Major Issues: Progress and Concerns," prepared by the U.S. General Accounting Office (GAO). This publication is a two-volume prepared at the request of John D. Dingell, Ranking Minority Member, Committee on Commerce, House of Representatives. The GAO objectives in preparing this report were to identify (1) the recommendations made from 1972 through 1995 to improve accounting and auditing standards and the performance of independent audits under the federal securities laws and the actions taken on those recommendations, and (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting and audit standard setting, and efforts to expand the scope of business reporting and audit services.