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Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Communicating Internal Control Related Matters In An Audit - Understanding Sas No. 115 - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2009

Communicating Internal Control Related Matters In An Audit - Understanding Sas No. 115 - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

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.


Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard Jan 2006

Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard

Statements on Auditing Standards

No abstract provided.


Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Ii : Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2006

Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Ii : Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2006

Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2006

Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Understanding Sas No. 112 And Evaluating Control Deficiencies : A Companion To Sas No. 112, Communicating Internal Control Related Matters Identified In An Audit; Audit Risk Alerts, Ahava Goldman Jan 2006

Understanding Sas No. 112 And Evaluating Control Deficiencies : A Companion To Sas No. 112, Communicating Internal Control Related Matters Identified In An Audit; Audit Risk Alerts, Ahava Goldman

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1995

Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO report). The Auditing Standards Board (ASB) believes the COSO report is rapidly becoming a widely accepted framework for sound internal control among United States organizations and its acceptance and use will continue to grow. Therefore, the ASB believes it is appropriate to revise SAS No. 55 to recognize the definition ...


Internal Control, Integrated Framework: Evaluation Tools, September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1994

Internal Control, Integrated Framework: Evaluation Tools, September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

July 1994 Edition in two volumes


Internal Control, Integrated Framework: Executive Summary -- Framework -- Reporting To External Parties -- Addendum To "Reporting To External Parties," May 1994, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1994

Internal Control, Integrated Framework: Executive Summary -- Framework -- Reporting To External Parties -- Addendum To "Reporting To External Parties," May 1994, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

July 1994 Edition in two volumes


Internal Control, Integrated Framework: Management Reporting To External Parties, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Feb 1992

Internal Control, Integrated Framework: Management Reporting To External Parties, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Evaluation Tools September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Evaluation Tools September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Framework Including Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Framework Including Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Evaluation Tools, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Evaluation Tools, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Reporting To External Parties September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Reporting To External Parties September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Framework, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Framework, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 2;, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 2;, Committee Of Sponsoring Organizations Of The Treadway Commission

Statements of Position

No abstract provided.


Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission

Statements of Position

No abstract provided.


Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 2, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 2, Committee Of Sponsoring Organizations Of The Treadway Commission

Statements of Position

No abstract provided.


Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission

Statements of Position

No abstract provided.


Internal Control, Integrated Framework: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Internal Control, Integrated Framework: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Executive Briefing: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Internal Control, Integrated Framework: Executive Briefing: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the audit committee or to individuals with a level of authority and responsibility equivalent to an audit committee in organizations that do not have one, such as the board of directors, the board of trustees, an owner in an owner-managed enterprise, or others who may have engaged the auditor. For the purpose of this Statement, the term audit committee is used to refer to he ...


Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards. It describes the elements of an internal control structure and explains how an auditor should consider the internal control structure in planning and performing an audit.


Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of his own auditing procedures. This Statement provides guidance on the factors that affect an independent auditor's consideration of the work of internal auditors in an examination made in accordance with generally accepted auditing standards.


Reports On Internal Control; Statement On Auditing Procedure, No. 49, American Institute Of Accountants. Committee On Auditing Procedure Jan 1971

Reports On Internal Control; Statement On Auditing Procedure, No. 49, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

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