I acknowledge the Securities and Exchange Commission (SEC), the Public Company Accounting Oversight Board (PCAOB), the American Institute of Certified Public Accountants (AICPA), and each of the Big Four accounting firms for permission to reference their names and to site their professional standards.
I am grateful for the input that I received from my undergraduate students at Bucknell University who used an earlier edition of this book in their classes. I particularly wish to acknowledge Christi Shingara for the insightful feedback that she provided throughout the revision process. Finally, I thank everyone at Business Expert Press and S4Carlisle Publishing Services—including Scott Isenberg, Michael Coyne, and Rene Caroline Balan—for their ongoing support, encouragement, and professionalism.