In 1947, a Director of the AICPA in the verification process with three of the nine proposed GAASs reference check report, assessing the quality of independent audit.
In 1947 the Board of the AICPA in the process of examining the proposed nine GAASs with three standard reference check reports a qualitative assessment of the independent review.
In 1947 director of AICPA in inspection procedure offers nine GAASs with three of reference standard inspection reports, evaluate the quality of the audit independent.