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Articles 31 - 60 of 139
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Proposed Statement On Auditing Standards: Unaudited Replacement Cost Information;Unaudited Replacement Cost Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards: Unaudited Replacement Cost Information;Unaudited Replacement Cost Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement responds to the urging of the SEC in Accounting Series Release (ASR) No. 190 that the Auditing Standards Executive Committee develop appropriate standards for the involvement of the auditor with unaudited replacement cost information presented in audited financial statements in accordance with SEC Regulation S-X. This proposed Statement recommends that the auditor perform limited inquiry procedures to provide the auditor with an understanding as to whether (a) the replacement cost information is prepared and presented in conformity with Regulation S-X of the Commission and (b) disclosures regarding the replacement cost information are consistent with management's responses to …
Accounting Practices In The Recorded And Printed Music Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 4, Institute Of Certified Public Accountants. Accounting Standards Task Force On Entertainment Companies
Accounting Practices In The Recorded And Printed Music Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 4, Institute Of Certified Public Accountants. Accounting Standards Task Force On Entertainment Companies
Exposure Drafts, Comment Letters, and Statements of Position
TABLE OF CONTENTS GENERAL BACKGROUND: Record Manufacturing— General description The record master Marketing Recording artist contracts Music Publishing-General description Royalties REVENUE RECOGNITION: Industry Practice The Division's Conclusion INVENTORY VALUATION: Industry Practice The Division's Conclusion COMPENSATION OF ARTISTS: Industry Practice The Division's Conclusion COSTS OF RECORD MASTERS: Industry Practice The Division's Conclusion LICENSOR INCOME/LICENSEE COST: Industry Practice The Division's Conclusion INTANGIBLE ASSETS ACQUIRED IN A BUSINESS COMBINATION MUSIC PUBLISHERS
Auditor's Study And Evaluation Of Internal Control In Edp Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March, American Institute Of Certified Public Accountants. Computer Auditing Subcommittee
Auditor's Study And Evaluation Of Internal Control In Edp Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March, American Institute Of Certified Public Accountants. Computer Auditing Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
The basic objectives of this audit guide are to: 1. Describe and recommend procedures to be performed in a study and evaluation of EDP (Electronic Data Processing) accounting controls in an audit. 2. Assist the auditor in meeting the requirements of Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control, through illustration and description of various control techniques and procedures. 3. Outline some typical tests of compliance that can be applied to EDP accounting controls. 4. Discuss, in general terms, the effect that a weakness in EDP accounting control might …
Accounting Practices For Certain Employee Stock Ownership Plans : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices For Certain Employee Stock Ownership Plans : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation
Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation
AICPA Committees
2nd rev. ed
Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Aicpa Annual Report 1975-76, American Institute Of Certified Public Accountants
Aicpa Annual Report 1975-76, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Management Behavior -- An Auditing Horizon, W. Donald Georgen
Management Behavior -- An Auditing Horizon, W. Donald Georgen
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Use Of Decision Theory In Auditing -- A Practitioner's View, James Loebbecke
Use Of Decision Theory In Auditing -- A Practitioner's View, James Loebbecke
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To Risk And Uncertainty In Financial Reporting And The Auditor's Role, J. Herman Brasseaux
Discussant's Response To Risk And Uncertainty In Financial Reporting And The Auditor's Role, J. Herman Brasseaux
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Washington Report, Vol. 5 No.21, July 19, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.21, July 19, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.3, March 15, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.3, March 15, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.6, April 5, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.6, April 5, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Uniform Cpa Examination Questions May 1974 To November 1975, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination Questions May 1974 To November 1975, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This is an exposure draft of a Statement on Auditing Standards on public reporting on limited reviews of interim financial information. The exposure period is unavoidably short so that the Committee can furnish guidance to CPAs who may be asked to report on limited reviews early in 1976. We recognize that this is traditionally a very busy time for CPAs but seek to assure that this exposure draft nevertheless will receive appropriate attention. In developing this exposure draft the Auditing Standards Executive Committee considered the provisions of the SEC's Accounting Series Release (ASR) No. 177, which permits a registrant to …
Cpa Letter, 1976, American Institute Of Certified Public Accountants
Cpa Letter, 1976, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Washington Report, Vol. 4, No. 51, February 16, 1976, Amercian Institute Of Certified Public Accountants, Wade S. Williams
Washington Report, Vol. 4, No. 51, February 16, 1976, Amercian Institute Of Certified Public Accountants, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.11, May 10, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.11, May 10, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.37, November 8, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.37, November 8, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.25, August 16, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.25, August 16, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.8, April 19, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.8, April 19, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.43, December 20, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.43, December 20, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.28, September 6, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.28, September 6, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.31, September 27, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.31, September 27, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Guidelines For General System Specifications For A Computer System, American Institute Of Certified Public Accountants. Computer Applications Subcommittee
Guidelines For General System Specifications For A Computer System, American Institute Of Certified Public Accountants. Computer Applications Subcommittee
AICPA Committees
No abstract provided.
Testimony Of Wallace E. Olson, President, American Institute Of Certified Public Accountants, Before The Senate Commerce Committee, Hearings On Corporate Rights And Responsibilities, Wallace E. Olson, American Institute Of Certified Public Accountants (Aicpa)
Testimony Of Wallace E. Olson, President, American Institute Of Certified Public Accountants, Before The Senate Commerce Committee, Hearings On Corporate Rights And Responsibilities, Wallace E. Olson, American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.
Reports On Comparative Financial Statements; Statement On Auditing Standards, 015, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Reports On Comparative Financial Statements; Statement On Auditing Standards, 015, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance to an auditor reporting on financial statements of one or more prior periods that are presented on a comparative basis with financial statements of the current period.
Reports On A Limited Review Of Interim Financial Information; Statement On Auditing Standards, 013, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Reports On A Limited Review Of Interim Financial Information; Statement On Auditing Standards, 013, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement applies to a report by an accountant on a limited review of interim financial information, whether presented in complete or summarized form, that is included in documents issued to stockholders and others or in forms filed with regulatory agencies. The interim financial information may be presented alone or in a note to audited financial statements.
Discussant's Response To Use Of Decision Theory In Auditing -- A Practitioner's View, William L. Felix
Discussant's Response To Use Of Decision Theory In Auditing -- A Practitioner's View, William L. Felix
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Status Report On Auditing In The European Community, Richard L. Kramer
Status Report On Auditing In The European Community, Richard L. Kramer
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.