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- American Institute of Certified Public Accountants (40)
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Articles 331 - 343 of 343
Full-Text Articles in Accounting
Exposure Draft: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, September 1999; Ed 99-1, Independence Standards Board
Exposure Draft: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, September 1999; Ed 99-1, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes, Telephonic Special Meeting Of September 23, 1999: Public Session, Independence Standards Board
Independence Standards Board - Minutes, Telephonic Special Meeting Of September 23, 1999: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes, Meeting Of November 19, 1999: Public Session, Independence Standards Board
Independence Standards Board - Minutes, Meeting Of November 19, 1999: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes, Telephonic Meeting Of March 12, 1999: Public Session, Independence Standards Board
Independence Standards Board - Minutes, Telephonic Meeting Of March 12, 1999: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes Of Meetings, Meeting Of January 8, 1999: Public Session, Independence Standards Board
Independence Standards Board - Minutes Of Meetings, Meeting Of January 8, 1999: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Iic 99-2, Mergers Of Accounting Firms In June 1999, The Independence Issues Committee Decided Not To Add This Issue To Its Agenda, Independence Standards Board. Independence Issues Committee
Iic 99-2, Mergers Of Accounting Firms In June 1999, The Independence Issues Committee Decided Not To Add This Issue To Its Agenda, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee Roster, Independence Standards Board. Independence Issues Committee
Independence Issues Committee Roster, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Isb Interpretation 99-1: Impact On Auditor Independence Of Assisting Clients In The Implementation Of Fas 133 (Derivatives), Independence Standards Board
Isb Interpretation 99-1: Impact On Auditor Independence Of Assisting Clients In The Implementation Of Fas 133 (Derivatives), Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Highlights Of September 1 Isb Meeting: Isb To Propose Standard On Safeguard Approach For Employment With Clients, Independence Standard Board
Highlights Of September 1 Isb Meeting: Isb To Propose Standard On Safeguard Approach For Employment With Clients, Independence Standard Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cancellation Of November 9 Iic Meeting, Independence Standards Board. Independence Issues Committee
Cancellation Of November 9 Iic Meeting, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation number 8 in the 1999 report of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. This amendment requires an auditor of Securities and Exchange Commission (SEC) clients to discuss with audit committees the auditor's judgments about the quality, not just the acceptability, of the company's accounting principles and underlying estimates in its financial statements. The new language is shown …
Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with the language and concepts in SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319), to state that the SAS is applicable if …
Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.