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Proposed Statement On Auditing Standards : Special-Purpose Reports For Use By Other Auditors ;Special-Purpose Reports For Use By Other Auditors; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Special-Purpose Reports For Use By Other Auditors ;Special-Purpose Reports For Use By Other Auditors; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

This proposed Statement provides guidance on how, under certain crcumstances, one independent auditor might use a special-purpose report of another independent auditor because of its revlevance to his own examination and provides guidance on the preparation of such reports. The proposed SAS would require an independent auditor to determine whether significant transactions are processed or significant assets or liabilities are handled by an organization that provides accounting or custodial services to a client and to consider the division of control functions between the client organization and the service organization.


Proposed Statement On Auditing Standards : Reporting On Condensed Financial Statements And Selected Financial Data ;Reporting On Condensed Financial Statements And Selected Financial Data; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Reporting On Condensed Financial Statements And Selected Financial Data ;Reporting On Condensed Financial Statements And Selected Financial Data; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

This proposed Statement provides reporting guidance on (1) condensed financial statements derived from audited financial statements (such as the condensed year-end balance sheet that must be included in the quarterly report filed on SEC Form 10-Q); (2) selected financial data derived from audited financial statements that are required in certain SEC filings according to regulation S-K.


Proposed Statement On Standards For Accounting And Review Services : Communications Between Predecessor And Successor Accountants;Communications Between Predecessor And Successor Accountants; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Jan. 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1981

Proposed Statement On Standards For Accounting And Review Services : Communications Between Predecessor And Successor Accountants;Communications Between Predecessor And Successor Accountants; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Jan. 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements of Position

This proposed statement amends SSARS 2, by deleting footnote 8 in paragraph 16 of that statement. This proposed statement would not change the basic position of SSARS 2 that a successor accountant is not required to communicate with a predecessor in connection with acceptance of an engagement to compile or review the financial statements of a nonpublic entity. This proposed statement requires the predecessor accountant to respond promptly and fully to such inquiries in ordinary circumstances.


Proposed Statement On Standards For Management Advisory Services : Definitions And Standards For Mas Practice ;Definitions And Standards For Mas Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Mar. 18, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1981

Proposed Statement On Standards For Management Advisory Services : Definitions And Standards For Mas Practice ;Definitions And Standards For Mas Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Mar. 18, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

Statements of Position

This exposure draft is the first of a new series entitled Statements on Standards for Management Advisory Services that will be enforceable under the AICPA Rules of Conduct. The proposed statement identifies nine fundamental standards for MAS practice.


Proposed Statement On Auditing Standards : Supplementary Mineral Reserve Information ;Supplementary Mineral Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1981, July 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Supplementary Mineral Reserve Information ;Supplementary Mineral Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1981, July 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

This proposed Statement provides additional guidance in applying SAS No. 27, Supplementary Information Required by the Financial Accounting Standards Board to the mineral reserve information required by FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets--Mining and Oil and Gas. The disclosure of supplementary mineral reserve information is required of companies that are subject to the requirements of FASB Statement No. 33, Financial Reporting and Changing Prices.


Reporting Practices Concerning Hospital-Related Organizations : August 1, 1981 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, "Hospital Audit Guide."; Statement Of Position 81-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1981

Reporting Practices Concerning Hospital-Related Organizations : August 1, 1981 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, "Hospital Audit Guide."; Statement Of Position 81-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Accounting For Performance Of Construction-Type And Certain Production-Type Contracts : July 15, 1981 : Proposal To The Financial Accounting Standards Board; Statement Of Position 81-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1981

Accounting For Performance Of Construction-Type And Certain Production-Type Contracts : July 15, 1981 : Proposal To The Financial Accounting Standards Board; Statement Of Position 81-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Statements Of Position Of The Accounting Standards Division As Of January 1, 1981, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1981

Statements Of Position Of The Accounting Standards Division As Of January 1, 1981, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : Working Papers ;Working Papers; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Apr. 27, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Working Papers ;Working Papers; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Apr. 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

This proposed Statement supersedes SAS No. 1, section 338, "Working Papers." The revision of section 338 was undertaken primarily because there is some confusion in the profession as to whether the section requires the preparation of working papers. The main purpose of the proposed SAS is to make it clear that working papers are required.


Proposed Accounting Section : Personal Financial Statements Guide ;Personal Financial Statements Guide; Exposure Draft (American Institute Of Certified Public Accountants), 1981, June 1, American Institute Of Certified Public Accountants. Personal Financial Statements Committee Jan 1981

Proposed Accounting Section : Personal Financial Statements Guide ;Personal Financial Statements Guide; Exposure Draft (American Institute Of Certified Public Accountants), 1981, June 1, American Institute Of Certified Public Accountants. Personal Financial Statements Committee

Statements of Position

This exposure draft is a proposed revision of the accounting guidance in the 1968 AICPA Industry Audit Guide, Audits of Personal Financial Statements. This draft recommends and supports the use of estimated current value as the basis of measurement in personal financial statements and presents guidelines for determining estimated current value in those statements.


Proposed Statement On Standards For Accounting And Review Services : Reporting On Compiled Financial Statements ;Reporting On Compiled Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Nov. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1981

Proposed Statement On Standards For Accounting And Review Services : Reporting On Compiled Financial Statements ;Reporting On Compiled Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Nov. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements of Position

This proposed Statement amends the reporting standards for a compilation of financial statements by requiring that the accountant's report indicate that his compilation has been performed in accordance with standards established by the American Institute of Certified Public Accountants.


Rule 502 - Adverstising And Other Forms Of Solicitation: Proposed Interpretation 502-4 - Self-Designation As Expert Or Specialist; Exposure Draft (American Institute Of Certified Public Accountants), 1981, March 12, American Institute Of Certified Public Accountants. Professional Ethics Division. Executive Committee Jan 1981

Rule 502 - Adverstising And Other Forms Of Solicitation: Proposed Interpretation 502-4 - Self-Designation As Expert Or Specialist; Exposure Draft (American Institute Of Certified Public Accountants), 1981, March 12, American Institute Of Certified Public Accountants. Professional Ethics Division. Executive Committee

Statements of Position

No abstract provided.


Proposed Audit Guide : Audits Of Banks;Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Nov. 16, American Institute Of Certified Public Accountants. Banking Committee Jan 1981

Proposed Audit Guide : Audits Of Banks;Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Nov. 16, American Institute Of Certified Public Accountants. Banking Committee

Statements of Position

This guide has been prepared to assist the independent CPA in examining and reporting on financial statements of commercial banks, savings banks and bank holding companies. Also, it should help officers and directors of banks and other interested persons understand the nature and scope of audits of banks by independent CPAs. In the last decade, many changes have occurred in the banking industry. Bank supervisory authorities have taken substantial steps to improve reporting by banks. Bank holding companies have become a major factor in the industry, and the range of services offered by banking institutions has expanded. The supervisory authorities ...