Verification of financial statements (revised) : a method of procedure submitted by the Federal Reserve Board, Washington, for the consideration of bankers, merchants, manufacturers, auditors, and accountants : a revision, by the American Institute of Accountants, of suggestions for the preparation of balance-sheet statements printed in the April, 1917, issue of the Federal Reserve bulletin and reprinted in pamphlet form in 1918 for general distribution under the title "Approved methods for the preparation of balance-sheet statements."