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Statements of Position

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Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force Jan 2009

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Compliance Audits; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Compliance Audits; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards No. 114 (Redrafted): The Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards No. 114 (Redrafted): The Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Audit Considerations Relating To An Entity Using A Service Organization (Redrafted); Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Audit Considerations Relating To An Entity Using A Service Organization (Redrafted); Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Communicating Internal Control Related Matters In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Communicating Internal Control Related Matters In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners Jan 2008

Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2008

Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Proposed Preface To Codification Of Statements On Auditing Standards: Principles Governing An Audit Conducted In Accordance With Generally Accepted Auditing Standards, And Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Preface To Codification Of Statements On Auditing Standards: Principles Governing An Audit Conducted In Accordance With Generally Accepted Auditing Standards, And Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Supplementary Material: Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Supplementary Material: Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements: Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Standards For Attestation Engagements: Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Disposition Of Paragraphs In Au Section 324, Servce Organizations, In The Proposed Statement On Auditing Standards (Sas), Audit Considerations When An Entity Uses A Service Organization, And In The Proposed Statement On Standards For Attestation Engagements(Ssae), Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Disposition Of Paragraphs In Au Section 324, Servce Organizations, In The Proposed Statement On Auditing Standards (Sas), Audit Considerations When An Entity Uses A Service Organization, And In The Proposed Statement On Standards For Attestation Engagements(Ssae), Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Changes Made To The December 2007 Exposure Draft (Ed) Of International Standard On Auditing (Isa) 402 (Revised And Redrafted), Audit Considerations Relating To An Entity Using A Third Party Service Organization, And Proposed Statement On Auditing Standards (Sas) Audit Considerations Relating To An Entity Using A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Changes Made To The December 2007 Exposure Draft (Ed) Of International Standard On Auditing (Isa) 402 (Revised And Redrafted), Audit Considerations Relating To An Entity Using A Third Party Service Organization, And Proposed Statement On Auditing Standards (Sas) Audit Considerations Relating To An Entity Using A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statements On Standards For Tax Services; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 26, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2008

Proposed Statements On Standards For Tax Services; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 26, American Institute Of Certified Public Accountants. Tax Executive Committee

Statements of Position

No abstract provided.


Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2007

Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles;Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2007

Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles;Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

The Committee recognizes that specific threats to meeting the objectives of the fundamental principles may arise when providing professional services to clients and employers. Because it is impossible to address in the Code every situation that creates such threats and specify the appropriate safeguards to mitigate or eliminate those threats, the proposed Framework provides guidance to members when faced with making decisions on ethical matters that are not explicitly addressed by the Code. Under no circumstances, however, may the proposed Framework be used to justify noncompliance with the prohibitions or requirements contained in the rules, interpretations, and rulings in the ...


Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board Jan 2007

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board

Statements of Position

The most significant conclusions to come from the work of the above task forces were (1) a recommendation to merge the two peer review programs and (2) a recommendation to reengineer the reporting process to be more understandable and usable in light of the growing mandate that the results of peer reviews be made more widely available. The PRB has issued this exposure draft to propose those recommendations and incorporate other revisions to the Standards and related Interpretations (AICPA Professional Standards, PR Section 100) that are expected to result in a more efficient and effective Program. To ensure Program integrity ...


Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2007

Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

Proposed revision of ET section 92: Definintion of Firm; Proposed addition to ET section 92: Definition of network; Proposed interpretation of 101-17, , Networks and Network Firms


Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2007

Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements of Position

The proposed SSARS defines two categories of professional requirements: (1) Unconditional requirements. The accountant is required to comply with an unconditional requirement in all cases in which the circumstances exist to which the requirement applies. An unconditional requirement is indicated by the words must or is required. (2) Presumptively mandatory requirements. The accountant is also required to comply with a presumptively mandatory requirement in all cases in which the circumstances exist to which the requirement applies. The accountant may depart from a presumptively mandatory requirement provided that he or she justifies the departure and how alternative procedure(s) performed in ...


Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force Jan 2007

Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force

Statements of Position

This guide does the following: (1) Identifies certain requirements set forth in pronouncements in levels a, b, and c of the hierarchy of sources of GAAP. In these instances, entities are required to apply those requirements based on their standing in levels a, b, or c of the hierarchy rather than because of their inclusion in this guide. (2) Describes AcSEC’s understanding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that AcSEC expresses a preference for the prevalent or sole industry practice, or it may indicate that AcSEC expresses a preference for ...


Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2007

Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee Jan 2007

Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee

Statements of Position

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2007

Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements of Position

No abstract provided.


Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Edthics Executive Committee Jan 2007

Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Edthics Executive Committee

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2007

Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.