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Articles 13561 - 13590 of 14866
Full-Text Articles in Entire DC Network
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board is issuing this exposure draft to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2 PR section 100). This proposal: 1. Replaces the term "on-site peer review" with "systemic review" in order to more accurately describe this type of peer review. On a systemic review, the reviewer expresses an opinion on the firm's system of quality control (page 7). 2. Changes the definition of engagements that require a firm to have an on-site (systemic) review. Firms that perform services listed in paragraph 4 of the Standards (which includes review …
Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : (A Revision Of Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : And The Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : (A Revision Of Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : And The Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement;Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 17, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is considering the issuance of two Statements on Quality Control Standards (SQCSs) to provide a CPA firm with improved guidance for establishing and maintaining a quality control system for its accounting and auditing practice. Proposed Statement of Quality Control Standard, System of Quality Control for a CPA Firm's Accounting and Auditing Practice (A Revision of SQCS No. 2) In recent years, the Securities and Exchange Commission (SEC) has successfully brought enforcement actions against individuals who, in the SEC's opinion, did not apply professional standards in his or her role as the concurring partner reviewer on …
Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999);Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999); Exposure Draft (American Institute Of Certified Public Accountants), 1999, Apr. 22, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999);Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999); Exposure Draft (American Institute Of Certified Public Accountants), 1999, Apr. 22, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) amends various SASs and consists of the following three parts: Part 1, Audit Adjustments; Part 2, Reporting on Consistency; and Part 3, Service Organizations. Part 1 AUDIT ADJUSTMENTS: The amendments in part 1 of this proposed SAS are being issued to establish audit requirements that would encourage audit clients to record financial statement adjustments proposed by auditors in audits of financial statements. The Auditing Standards Board (ASB) believes such requirements would improve the financial statement reporting process. Part 1 of this proposed SAS would amend three SASs to establish audit requirements that clarify …
Proposed Statement On Auditing Standards : Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information;Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Oct. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information;Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Oct. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
On September 28, 1998, Securities and Exchange Commission (SEC) Chairman Arthur Levitt, Jr., expressed significant concern about the quality of financial reporting in corporate America. Chairman Levitt described the problem as one that must be addressed by the entire financial community rather than the government alone and called for several actions, including the formation of a blue ribbon panel to develop recommendations to improve audit committee performance. The panel was formed and named the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC). In February 1999, the BRC issued Report and Recommendations of the Blue Ribbon Committee …
Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies
Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board
Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements ;Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements ;Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
During the last five years, there has been a gradual change in the services that clients of CPAs are requesting. Rapid advances in information technology and low-cost software now enable even the smallest entity to record its transactions and prepare its own financial statements. Nevertheless, many nonpublic entities look to their accountants for varied accounting and business advisory services that often include assistance in the preparation of financial statements intended for management's use. In addition, it has become apparent that there is difficulty and inconsistency within the profession regarding the applicability of Statements on Standards for Accounting and Review Services …
Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1999, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1999, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements As Of January 1, 1999, Numbers 1 To 9, American Institute Of Certified Public Accountants. Auditing Standards Board
Codification Of Statements On Standards For Attestation Engagements As Of January 1, 1999, Numbers 1 To 9, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
High-Technology Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Retail Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Retail Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Guide For Prospective Financial Information With Conforming Changes As Of April 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Guide For Prospective Financial Information With Conforming Changes As Of April 1, 1999; 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.
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, July 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Susan Frolich
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, July 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Susan Frolich
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa Eldercare Services - 1999; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team, American Institute Of Certified Public Accountants. Eldercare Services Task Force
Cpa Eldercare Services - 1999; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team, American Institute Of Certified Public Accountants. Eldercare Services Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Risk Alert - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Audit Risk Alert - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Amendments To Statement On Standards For Attestation Engagements Nos. 1, 2, And 3 : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements No. 2, Aicpa, Professional Standards, Vol. 1, At Sec. 400; And Statement On Standards For Attestation Engagements No. 3, Aicpa, Professional Standards, Vol. 1, At Sec. 500); Statement On Standards For Attestation Engagements 9;, American Institute Of Certified Public Accountants. Auditing Standards Board
Amendments To Statement On Standards For Attestation Engagements Nos. 1, 2, And 3 : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements No. 2, Aicpa, Professional Standards, Vol. 1, At Sec. 400; And Statement On Standards For Attestation Engagements No. 3, Aicpa, Professional Standards, Vol. 1, At Sec. 500); Statement On Standards For Attestation Engagements 9;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.