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Articles 1 - 30 of 139
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Cpa Client Bulletin, November 1976, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 1976, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Sfa Business Review Vol. 2 No. 1, Charles W. Brown, M. Dudley Stewart, Dillard B. Tinsley, John H. Lewis, Cecil Dollar, Weldon L. Smith, Ed D. Roach, Don Evans
The Sfa Business Review Vol. 2 No. 1, Charles W. Brown, M. Dudley Stewart, Dillard B. Tinsley, John H. Lewis, Cecil Dollar, Weldon L. Smith, Ed D. Roach, Don Evans
SFA Business Review, 1975-1978
No abstract provided.
Aicpa Handbook, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Handbook, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Management Advisory Services By Cpas : A Study Of Required Knowledge, Edward L. Summers, Kenneth E. Knight
Management Advisory Services By Cpas : A Study Of Required Knowledge, Edward L. Summers, Kenneth E. Knight
Guides, Handbooks and Manuals
No abstract provided.
Guidelines For Development And Implementation Of Computer-Based Application Systems; Management Advisory Services Guideline Series, No. 4, American Institute Of Certified Public Accountants
Guidelines For Development And Implementation Of Computer-Based Application Systems; Management Advisory Services Guideline Series, No. 4, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Code Of Professional Ethics; March 1, 1976 Edition;Concepts Of Professional Ethics [1976];Rules Of Conduct, Effective March 1, 1973 [1976];Interpretations Of Rules Of Conduct [1976];Ethics Rulings [1976], American Institute Of Certified Public Accountants
Code Of Professional Ethics; March 1, 1976 Edition;Concepts Of Professional Ethics [1976];Rules Of Conduct, Effective March 1, 1973 [1976];Interpretations Of Rules Of Conduct [1976];Ethics Rulings [1976], American Institute Of Certified Public Accountants
AICPA Professional Standards
The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards, Responsibilities to Clients, Responsibilities to Colleagues, Other Responsibilities and Practices, Appendixes, and Topical Index.
Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1976, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1976, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1976, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1976, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Elimination Of The Double Tax On Dividends; Statement Of Tax Policy 3, American Institute Of Certified Public Accountants
Elimination Of The Double Tax On Dividends; Statement Of Tax Policy 3, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Audits Of Brokers And Dealers In Securities; Statement Of Position 1976 December;, American Institute Of Certified Public Accountants. Auditing Standards Division
Audits Of Brokers And Dealers In Securities; Statement Of Position 1976 December;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Origination Costs And Loan Fees In The Mortgage Banking Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Accounting Standards Task Force On Mortgage Bankers
Accounting For Origination Costs And Loan Fees In The Mortgage Banking Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Accounting Standards Task Force On Mortgage Bankers
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting Standards Division of the American Institute of Certified Public Accountants issued a Statement of Position on Accounting Practices in the Mortgage Banking Industry on December 30, 1974 (Statement of Position No. 74-12) outlining the Division's position on mortgage banker accounting for inventory of permanent mortgage loans held for sale and certain other accounting matters. The Division has also noted that mortgage bankers use a variety of practices in accounting for loan origination costs and loan fees and believes that it is desirable to narrow the range of those practices. The Division's recommendations with respect to accounting for origination …
Proposed Statement On Auditing Standards : Special Reports;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March 1, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Special Reports;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March 1, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft, if adopted, would change present practice by: 1. Requiring that the first standard of reporting, as well as all other generally accepted auditing standards, be met when an auditor examines and reports on financial statements prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles. 2. Permitting an accountant to issue a report providing negative assurance relating to the results of agreed-upon procedures on one or more specified accounts or items, and compliance with contractual agreements or regulatory requirements.
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement does not contain specific procedures to detect an illegal act by a client. An examination in accordance with generally accepted auditing standards cannot be expected to provide assurance that illegal acts will be detected. This limitation is considered in another proposed Statement entitled "The Independent Auditor's Responsibility for the Detection of Errors and Irregularities" also issued for comment today. The proposed Statement does specify that the auditor should be aware of the possibility that illegal acts may have occurred that may have a material effect on the financial statements. It further requires that should an auditor become …
Proposed Statement On Auditing Standards : The Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities;Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : The Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities;Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement clarifies the auditor's responsibility for detecting errors or irregularities in an examination of financial statements in accordance with generally accepted auditing standards. It specifies that an independent auditor should plan his examination to search for errors or irregularities that would have a material effect on the financial statements. The proposed Statement also recognizes that an audit provides reasonable, but not absolute, assurance that financial statements are not materially affected by errors or irregularities. The concept of reasonable assurance is discussed and definitions of the terms errors and irregularities are given.
Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results
Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results
Exposure Drafts, Comment Letters, and Statements of Position
The issuance in 1972 of the United States Accounting Office's Standards for the Audits of Governmental Organizations, Programs, Activities and Functions significantly expanded the meaning of the word audit when it is to be applied to governmental and government funded activities. As a result, the CPA engaged to perform a governmental audit may now be expected to do far more than in the past. In addition to the traditional examination of financial statements in accordance with generally accepted auditing standards, expanded governmental audits may be concerned with the following questions: 1. Is the entity managing or utilizing its resources in …
Valuation Of Certain Real Estate And Loans And Receivables Collateralized By Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May 25, American Institute Of Certified Public Accountants. Accounting Standards Committee On Real Estate Accounting
Valuation Of Certain Real Estate And Loans And Receivables Collateralized By Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May 25, American Institute Of Certified Public Accountants. Accounting Standards Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
Statement of Position No. 75-2, issued on June 27, 1975, presents recommendations of the Accounting Standards Division on Accounting Practices of Real Estate Investment Trusts. The Committee on Real Estate Accounting has considered whether the conclusions in that Statement with respect to the valuation of real estate should be recommended to the Financial Accounting Standards Board (FASB) as applicable to companies that are not REITs; the accompanying exposure draft presents the Committee's views on that and related issues.
Proposed Statement On Auditing Standards : Reports On Comparative Financial Statements;Reports On Comparative Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1976, July 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Reports On Comparative Financial Statements;Reports On Comparative Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1976, July 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides guidance on reporting on comparative financial statements, whether audited or unaudited. It requires the auditor to update his opinion on prior-period audited financial statements presented on a comparative basis with those of the current period and specifies a standard report on comparative financial statements for two annual periods. The exposure draft also offers guidance on reports with differing opinions, reports with a revision of a previous opinion, and reports when a predecessor auditor has examined the prior-period financial statements.
Financial Accounting And Reporting By Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Oct. 8, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Oct. 8, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This proposed amendment presents the Division's views on the following matters: • Money market funds (an addition to the Guide) • Put and call options (supersedes discussion in the Guide) • Organization expenses (an addition to the Guide) • Amortization of deferred costs (an addition to the Guide) • Payment of fees for research (an addition to the Guide) • Valuation of short-term investments (an amendment to the Guide)
Proposed Statement On Auditing Standards : Required Communication Of Material Weaknesses In Internal Accounting ;Required Communication Of Material Weaknesses In Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Required Communication Of Material Weaknesses In Internal Accounting ;Required Communication Of Material Weaknesses In Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft proposes a new requirement that an auditor advise his client's senior management and the board of directors or its audit committee of material weaknesses in internal accounting control that come to his attention incident to his examination of the client's financial statements. Such required communication will aid management in discharging its responsibility to establish and maintain a system of internal accounting control by providing them with additional knowledge of material weaknesses in such control. The importance of establishing and maintaining an effective system of internal accounting controls has recently been the subject of increased public discussion. One …
Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Statement On Auditing Standards, 012, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Statement On Auditing Standards, 012, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is performing an examination in accordance with generally accepted auditing standards.
Special Reports; Statement On Auditing Standards, 014, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Special Reports; Statement On Auditing Standards, 014, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
1. This Statement applies to auditors' reports issued in connection with a. Financial statements that are prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2-8). b. Specified elements, accounts, or items of a financial statement (paragraphs 9-17). c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 18-19). d. Financial information presented in prescribed forms or schedules that require a prescribed form of auditor's report (paragraphs 20-21). Reports that meet the foregoing criteria are special reports or special purpose reports.
Accounting Practices In The Record And Music Industry : Recommendation To The Financial Accounting Standards Board. August 25, 1976 : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices In The Record And Music Industry : Recommendation To The Financial Accounting Standards Board. August 25, 1976 : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Committee Handbook, 1976-77: Officers, Board Of Directors And Council, Boards And Committees, Committee Structure Terminology, Staff Organization, State Cpa Societies, Council And Annual Meetings Sites, American Institute Of Certified Public Accountants
Committee Handbook, 1976-77: Officers, Board Of Directors And Council, Boards And Committees, Committee Structure Terminology, Staff Organization, State Cpa Societies, Council And Annual Meetings Sites, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Attachment For Testimony Of Wallace E. Olson Concerning The Independence Of Auditors, Wallace E. Olson
Attachment For Testimony Of Wallace E. Olson Concerning The Independence Of Auditors, Wallace E. Olson
AICPA Committees
No abstract provided.
Discussant's Response To An Examination Of The Status Of Probability Sampling In The Courts, Kenneth P. Johnson
Discussant's Response To An Examination Of The Status Of Probability Sampling In The Courts, Kenneth P. Johnson
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Capital Investment And U.S. Accounting And Tax Policies, Richard D. Fitzgerald
Capital Investment And U.S. Accounting And Tax Policies, Richard D. Fitzgerald
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To Management Behavior -- An Auditing Horizon, Robert L. Grinaker
Discussant's Response To Management Behavior -- An Auditing Horizon, Robert L. Grinaker
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To Symbolism And Communication In The Auditor's Report, Charles W. Lamden
Discussant's Response To Symbolism And Communication In The Auditor's Report, Charles W. Lamden
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Examination Of The Status Of Probability Sampling In The Courts, Boyd Randall, Paul Frishkoff
Examination Of The Status Of Probability Sampling In The Courts, Boyd Randall, Paul Frishkoff
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Accounting Practices For Certain Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Sept. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting Practices For Certain Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Sept. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Employee Retirement Income Security Act of 1974 describes an Employee Stock Ownership Plan (ESOP) as a qualified stock bonus plan, or a combination stock bonus and money purchase pension plan, designed to invest primarily in "qualifying employer securities." Qualifying employer securities include the employer's stock and its other marketable obligations. The essential differences between an ESOP and other qualified stock bonus plans are that (a) an ESOP is permitted, in certain circumstances, to employ the principles of leverage in the acquisition of employer securities and (b) the employer may be permitted, under the Tax Reduction Act of 1975, to …