TY  - CHAP
AB  - Abstract The attest function of the professional accountant does not include an obligation to interpret the significance that the account data may have for various users. As auditor, he cannot attest the effect price-level changes will have on the certified statements. However, he can assist the client to prepare supplementary disclosures of the resulting changes if the historical accounting figures were modified by systematic application of a price-level index series.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020038
UR  - https://doi.org/10.1108/S1479-350420160000020038
PY  - 2016
Y1  - 2016/01/01
TI  - The Interpretative Function☆
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays
T3  - Studies in the Development of Accounting Thought
PB  - Emerald Group Publishing Limited
SP  - 153
EP  - 158
Y2  - 2024/04/24
ER  -