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1980

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Full-Text Articles in Business

Proposed Audit Guide: Audits Of Airlines ;Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 31, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1980

Proposed Audit Guide: Audits Of Airlines ;Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 31, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

This audit guide presents recommendations of the AICPA Civil Aeronautics Subcommittee regarding the application of generally accepted auditing standards to audits of financial statements of entities in the airline industry. It represents the considered opinion of the subcommittee on the best auditing practice in the industry and has been reviewed by members of the AICPA Auditing Standards Board for consistency with existing auditing standards. AICPA members may have to justify departures from the recommendations contained in the guide if their work is challenged. Descriptions of current financial accounting and reporting practices for the airline industry are included in the audit …


Proposed Statement On Auditing Standards : Audit Sampling;Audit Sampling; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1980

Proposed Statement On Auditing Standards : Audit Sampling;Audit Sampling; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SAS provides guidance on the use of sampling in an audit of financial statements. The Statement includes guidance for planning, performing, and evaluating the two general approaches to audit sampling: nonstatistical and statistical. The proposed SAS recognizes that the auditor often is aware of information that allows him to concentrate his effort on account balances and transactions that may be more likely to contain errors or irregularities. The guidance in this proposed SAS should be especially helpful to the auditor who is planning procedures to test balances and transactions about which the auditor has no special knowledge.


Proposed Statement On Auditing Standards : Interim Financial Information Required By Sec Regulation S-K ;Interim Financial Information Required By Sec Regulation S-K; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Nov. 20, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1980

Proposed Statement On Auditing Standards : Interim Financial Information Required By Sec Regulation S-K ;Interim Financial Information Required By Sec Regulation S-K; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Nov. 20, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards consists of revisions of SAS No. 24, Review of Interim Financial Information. The revisions are in response to recently adopted changes in Regulation S-K of the Securities and Exchange Commission. The changes proposed in this exposure draft are primarily technical in nature and are not expected to result in major changes in reporting practices.


Proposed Audit Guide : Audits Of Banks;Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Dec. 4, American Institute Of Certified Public Accountants. Banking Committee Jan 1980

Proposed Audit Guide : Audits Of Banks;Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Dec. 4, American Institute Of Certified Public Accountants. Banking Committee

Exposure Drafts, Comment Letters, and 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. Furthermore, it should provide officers and directors of banks and other interested persons with a better understanding of the nature and scope of bank audits conducted by independent CPAs. In the last decade, many changes have occurred within the banking industry. Bank supervisory authorities have taken substantial steps to improve reporting by banks. Bank holding companies have become a major force within the industry, and the range of services offered by banking institutions has …


Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting Jan 1980

Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Real Estate Acquisition, Development, And Construction Costs : Proposal To The Financial Accounting Standards Board. December 22, 1980; Statement Of Position 80-3;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1980

Accounting For Real Estate Acquisition, Development, And Construction Costs : Proposal To The Financial Accounting Standards Board. December 22, 1980; Statement Of Position 80-3;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Recommended Tax Law Changes : Recommendations For Amendments To The Internal Revenue Code, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1980

Recommended Tax Law Changes : Recommendations For Amendments To The Internal Revenue Code, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Guide To Federal Tax Elections; Studies In Federal Taxation 3, Irvin F. Diamond, Roger L. Miller Jan 1980

Guide To Federal Tax Elections; Studies In Federal Taxation 3, Irvin F. Diamond, Roger L. Miller

Guides, Handbooks and Manuals

No abstract provided.


Steamboating On The St. Johns : Some Travel Accounts And Various Steamboat Materials, Edward A. Mueller Jan 1980

Steamboating On The St. Johns : Some Travel Accounts And Various Steamboat Materials, Edward A. Mueller

Books

This book includes travel accounts pertaining to steamboating on the St. John's River. PALMM


Audit Approaches For A Computerized Inventory System; Computer Services Guidelines, Computerized Inventory Systems Task Force (American Institute Of Certified Public Accountants) Jan 1980

Audit Approaches For A Computerized Inventory System; Computer Services Guidelines, Computerized Inventory Systems Task Force (American Institute Of Certified Public Accountants)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Guide For A Review Of A Financial Forecast (1980); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1980

Guide For A Review Of A Financial Forecast (1980); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force Jan 1980

Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.


Public Service Award Program For Certified Public Accountants 1980, American Institute Of Certified Public Accountants (Aicpa) Jan 1980

Public Service Award Program For Certified Public Accountants 1980, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Businessman's Information Guide, Illinois Society Of Certified Public Accountants. Business Counseling And Education Committee, American Institute Of Certified Public Accountants. Small Business Development Committee Jan 1980

Businessman's Information Guide, Illinois Society Of Certified Public Accountants. Business Counseling And Education Committee, American Institute Of Certified Public Accountants. Small Business Development Committee

Guides, Handbooks and Manuals

No abstract provided.


Suggested Guidelines For Cpa Participation In The American Bankers Association Preferred Group Bonding Plan, American Institute Of Certified Public Accountants. Banking Committee Jan 1980

Suggested Guidelines For Cpa Participation In The American Bankers Association Preferred Group Bonding Plan, American Institute Of Certified Public Accountants. Banking Committee

Guides, Handbooks and Manuals

No abstract provided.


Tax Planning Tips 1980 From The Tax Adviser, Irvin F. Diamond, Mike Walker Jan 1980

Tax Planning Tips 1980 From The Tax Adviser, Irvin F. Diamond, Mike Walker

Guides, Handbooks and Manuals

No abstract provided.


Suggested Guidelines For Cpa Participation In The American Bankers Association Preferred Group Bonding Pla, American Institute Of Certified Public Accountants. Banking Committee Jan 1980

Suggested Guidelines For Cpa Participation In The American Bankers Association Preferred Group Bonding Pla, American Institute Of Certified Public Accountants. Banking Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1980, American Institute Of Certified Public Accountants (Aicpa) Jan 1980

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1980, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Report Of The Special Committee On Small And Medium Sized Firms, American Institute Of Certified Public Accountants. Special Committee On Small And Medium Sized Firms Jan 1980

Report Of The Special Committee On Small And Medium Sized Firms, American Institute Of Certified Public Accountants. Special Committee On Small And Medium Sized Firms

Guides, Handbooks and Manuals

No abstract provided.


Remarks By Philip B. Chenok, National Joint Ethics Enforcement Conference, Philip B. Chenok Jan 1980

Remarks By Philip B. Chenok, National Joint Ethics Enforcement Conference, Philip B. Chenok

Guides, Handbooks and Manuals

No abstract provided.


Hospital Audit Guide (1980); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1980

Hospital Audit Guide (1980); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting Terminology Guide;, American Institute Of Certified Public Accountants Jan 1980

Accounting Terminology Guide;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Tax Recommendations To Aid Small Business, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1980

Tax Recommendations To Aid Small Business, American Institute Of Certified Public Accountants. Federal Taxation Division

Guides, Handbooks and Manuals

No abstract provided.


Tax-Planning Techniques For Individuals; Studies In Federal Taxation 2, Stuart R. Josephs, J. Michael Pusey Jan 1980

Tax-Planning Techniques For Individuals; Studies In Federal Taxation 2, Stuart R. Josephs, J. Michael Pusey

Guides, Handbooks and Manuals

No abstract provided.