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What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)
What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh
Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh
Faculty Publications
Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do.
Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board
Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board
Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board
Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
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
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
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to an accountant performing a review of interim financial information of: 1. A public entity, or 2. A nonpublic entity that makes a filing with a regulatory agency in preparation for a public offering or listing, and has had or is currently having its latest annual financial statements audited. The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end. The term accountant, as used …
Understanding And Implementing Ssars No. 8; Aicpa Practice Aid Series;, J. Russell Madray, Leslye Givarz
Understanding And Implementing Ssars No. 8; Aicpa Practice Aid Series;, J. Russell Madray, Leslye Givarz
Guides, Handbooks and Manuals
No abstract provided.
Preparing And Reporting On Cash- And Tax-Basis Financial Statements, Michael J. Ramos, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team
Preparing And Reporting On Cash- And Tax-Basis Financial Statements, Michael J. Ramos, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team
Guides, Handbooks and Manuals
No abstract provided.
Whitaker Wright, Robert William Gibson, Glenn A. Vent
Whitaker Wright, Robert William Gibson, Glenn A. Vent
Accounting Historians Notebook
Fraud is a significant problem for contemporary businesses, but it is not a new problem. Business fraud was common during the 1890s. This paper examines several accounting issues that were central to Whitaker Wright's trial.
Preparing And Reporting On Cash- And Tax-Basis Financial Statements, Michael J. Ramos, Anita M. Lyons
Preparing And Reporting On Cash- And Tax-Basis Financial Statements, Michael J. Ramos, Anita M. Lyons
Guides, Handbooks and Manuals
No abstract provided.
Compilation And Review Manual, Volume 2, O. Ray Whittington, Alan J. Winter
Compilation And Review Manual, Volume 2, O. Ray Whittington, Alan J. Winter
Guides, Handbooks and Manuals
No abstract provided.
Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards
Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards
Accounting Historians Journal
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide expanded guidance to accountants in performing reviews of, or procedures on, interim financial information. This proposed Statement: 1. Clarifies the knowledge of the entity's internal control structure that the accountant needs to obtain when the accountant is engaged to review interim financial information but has not audited the most recent annual financial statements. 2. Incorporates additional guidance on accounting estimates and performing analytical procedures in connection with a review of interim financial information. 3. Requires the accountant, in performing a review of interim financial information, …
Proposed Statement On Auditing Standards : Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies;Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies;Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Pursuant to the Securities Exchange Act of 1934, certain entities are required to file periodic interim financial information with the Securities and Exchange Commission or another specified regulatory agency. This interim financial information, which is available to the public, is not required to be timely reviewed by an independent auditor. These entities are also required to notify the appropriate regulatory agency about a change of auditor, which provides public information about the identity of the auditors of these entities' annual financial statements. In recognition of these unique filing requirements, this proposed Statement establishes requirements for communications to management and, in …
Compilation And Review; Technical Information For Practitioners Series, 3, Margaret Monaghan
Compilation And Review; Technical Information For Practitioners Series, 3, Margaret Monaghan
Guides, Handbooks and Manuals
No abstract provided.
What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants;
What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants;
Guides, Handbooks and Manuals
No abstract provided.
Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb
Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb
Accounting Historians Journal
The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.
Development Of Compilations And Reviews, Larry Joe Rankin
Development Of Compilations And Reviews, Larry Joe Rankin
Accounting Historians Journal
The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses??pilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.
Updated Illustrations Of Management's Discussion And Analysis Of Financial Condition And Results Of Operations : A Survey Of The Application Of Recently Amended Rules 14a-3 And14c-3 Of The Securities And Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 26, Hortense Goodman, Leonard Lorensen
Updated Illustrations Of Management's Discussion And Analysis Of Financial Condition And Results Of Operations : A Survey Of The Application Of Recently Amended Rules 14a-3 And14c-3 Of The Securities And Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 26, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa)
Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement would grant the accountant an exemption from the SSARS 1 requirement to comply, as a minimum, with the standards for a compilation engagement when, in specified circumstances, he submits computer-prepared interim financial statements to his client or others. The draft would require the use of a legend on each page of the statements, stating that the computer-prepared interim financial statements do not purport to reflect all appropriate adjustments and disclosures required by generally accepted accounting principles (or another comprehensive basis of accounting) and that they were not compiled, reviewed, or audited by an independent accountant.
Compilation Reports On Financial Statements Included In Certain Prescribed Forms; Statement On Standards For Accounting And Review Services 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation Reports On Financial Statements Included In Certain Prescribed Forms; Statement On Standards For Accounting And Review Services 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
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
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
Exposure Drafts, Comment Letters, and 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.
Accounting For Transfers Of Receivables With Recourse; Issues Paper (1980 March 20), American Institute Of Certified Public Accountants. Task Force On Off Balance Sheet Financing Arrangements
Accounting For Transfers Of Receivables With Recourse; Issues Paper (1980 March 20), American Institute Of Certified Public Accountants. Task Force On Off Balance Sheet Financing Arrangements
Issues Papers
No abstract provided.
Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed
Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed
Newsletters
No abstract provided.
Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates
Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates
Issues Papers
No abstract provided.
Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division
Issues Papers
No abstract provided.