Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

2000

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 54391 - 54420 of 58484

Full-Text Articles in Entire DC Network

Disappearing Acts: The State And Violence Against Women In The Twentieth Century, Michelle Fine, Lois Weis Jan 2000

Disappearing Acts: The State And Violence Against Women In The Twentieth Century, Michelle Fine, Lois Weis

Publications and Research

As children we held our breath, our senses filled with the musty smells of elephants, the staccato flashes of twirling plastic flashlights, the terrors of trapeze. With mystery, moustache, and elegance, the magician waved a wand, invited a woman, usually White, seemingly working class, into a box. She disappeared or was cut in half. Applause. Our early introduction to the notion of the sponsored disappearing act. So, too, at the end of the twentieth century, we witness poor and working-class women shoved into spaces too small for human form, no elegance, no wand. And they too disappear. Disappearing from welfare …

Go to article

Nutrients As A Link Between Ionic Concentration/Composition And Diatom Distributions In Saline Lakes, J. E. Saros, Sherilyn C. Fritz Jan 2000

Nutrients As A Link Between Ionic Concentration/Composition And Diatom Distributions In Saline Lakes, J. E. Saros, Sherilyn C. Fritz

Department of Earth and Atmospheric Sciences: Faculty Publications

Diatom profiles in closed-basin lake sediments are commonly used to reconstruct climate change based on the observed correlations between salinity (ionic concentration) and modern diatom assemblages. Diatom assemblages are strongly correlated not only with salinity but also anion composition, with certain taxa characteristic of carbonate systems and others sulfate-dominated waters. Although strong correlations exist, the actual mechanisms behind these correlations are unknown. Here we briefly review the influence of salinity and ionic composition on nutrient dynamics in saline lakes and suggest that these interactions may drive shifts in diatom species composition along gradients of ionic concentration/ composition. We discuss the …

Go to article

Comparison Of The Adsorbed Mercury Screening Method With Cold-Vapor Atomic Absorption Spectrophotometry For Determination Of Mercury In Soil, Donald F. Easterling, Edward S. Hovanitz, Kenneth W. Street Jan 2000

Comparison Of The Adsorbed Mercury Screening Method With Cold-Vapor Atomic Absorption Spectrophotometry For Determination Of Mercury In Soil, Donald F. Easterling, Edward S. Hovanitz, Kenneth W. Street

United States National Aeronautics and Space Administration: Publications

A field screening method for the determination of elemental mercury in environmental soil samples involves the thermal desorption of the mercury from the sample onto gold and then the thermal desorption from the gold to a goldfilm mercury vapor analyzer. This field screening method contains a large number of conditions that could be optimized for the various types of soils encountered. In this study, the conditions were optimized for the determination of mercury in silty clay materials, and the results were comparable to the coldvapor atomic absorption spectrophotometric method of determination. This paper discusses the benefits and disadvantages of employing …

Go to article

Low Potassium Enhances Sodium Uptake In Red-Beet Under Moderate Saline Conditions, G. V. Subbarao, R. M. Wheeler, G. W. Stutte, L. H. Levine Jan 2000

Low Potassium Enhances Sodium Uptake In Red-Beet Under Moderate Saline Conditions, G. V. Subbarao, R. M. Wheeler, G. W. Stutte, L. H. Levine

United States National Aeronautics and Space Administration: Publications

Due to the discrepancy in metabolic sodium (Na) requirements between plants and animals, cycling of Na between humans and plants is limited and critical to the proper functioning of bio-regenerative life support systems, being considered for long-term human habitats in space (e.g., Martian bases). This study was conducted to determine the effects of limited potassium (K) on growth, Na uptake, photosynthesis, ionic partitioning, and water relations of red-beet (Beta vulgaris L. ssp. vulgaris) under moderate Na-saline conditions. Two cultivars, Klein Bol, and Ruby Queen were grown for 42 days in a growth chamber using a re-circulating nutrient film …

Go to article

Bs News Jan 2000

Bs News

Building Services Engineering

No abstract provided.

Go to article

Public Lands Council V. Babbitt: Herding Ranchers Off Public Land Note, Julie Andersen Hill Jan 2000

Public Lands Council V. Babbitt: Herding Ranchers Off Public Land Note, Julie Andersen Hill

Articles

No abstract provided.

Go to article

Enhancing The Spectrum: Media Power, Democracy, And The Marketplace Of Ideas, Ronald J. Krotoszynski Jr., A. Richard M. Blaiklock Jan 2000

Enhancing The Spectrum: Media Power, Democracy, And The Marketplace Of Ideas, Ronald J. Krotoszynski Jr., A. Richard M. Blaiklock

Articles

In their article Professor Krotoszynski and Mr Blaiklock assess diversity and broadcast media regulation in contemporary America First the authors consider the Federal Communications Commissions regulatory attempts to promote diversity in television and radio broadcasting The authors discuss the Commissions difficulties in defining and characterizing diversity and further note some of the inconsistencies inherent in the Commissions dual emphasis on competition and diversity in broadcast programming also mentioning the threat to democratic values posed by unduly concentrated media ownership Next the authors chronicle the burgeoning judicial hostility to raceconscious governmental policies and practices They discuss the related shift from intermediate …

Go to article

Law's Expression: The Promise And Perils Of Judicial Opinion Writing In Canadian Constitutional Law, Paul Horwitz Jan 2000

Law's Expression: The Promise And Perils Of Judicial Opinion Writing In Canadian Constitutional Law, Paul Horwitz

Articles

This article argues that there is a link between ones theory of constitutional law and ones judgments about style in judicial opinion writing It identifies several special functions of the constitutional opinion including the democratic function of responding to the countermajoritarian difficulty through an act of public justification and the intergenerational function of provoking a temporally extended dialogue about constitutional values Drawing on these functions it argues for an opinion writing style dubbed opentextured minimalism which seeks to resolve cases narrowly articulate fundamental values and principles and spark longterm debates about the underlying values supporting each decision The article then …

Go to article

From The Author Rodrigo Chronicles Symposium: Response, Richard Delgado Jan 2000

From The Author Rodrigo Chronicles Symposium: Response, Richard Delgado

Articles

No abstract provided.

Go to article

Derrick Bell's Toolkit--Fit To Dismantle That Famous House Derrick Bell Lecture, Richard Delgado Jan 2000

Derrick Bell's Toolkit--Fit To Dismantle That Famous House Derrick Bell Lecture, Richard Delgado

Articles

No abstract provided.

Go to article

Two Ways To Think About Race: Reflections On The Id, The Ego, And Other Reformist Theories Of Equal Protection Essay, Richard Delgado Jan 2000

Two Ways To Think About Race: Reflections On The Id, The Ego, And Other Reformist Theories Of Equal Protection Essay, Richard Delgado

Essays, Reviews, and Shorter Works

No abstract provided.

Go to article

Second Phase Study Of Changes In In-Service Asphalt (Vol 2: Appendices), Khaled A. Galal, Thomas D. White, Adam J. Hand Jan 2000

Second Phase Study Of Changes In In-Service Asphalt (Vol 2: Appendices), Khaled A. Galal, Thomas D. White, Adam J. Hand

JTRP Technical Reports

In response to the need to improve asphalt pavement performance, the Strategic Highway Research Program (SHRP) was initiated in 1987. Products from SHRP included performance-based specifications for asphalt binders and performance-based mix design tests and criteria for asphalt mixtures. The superpave asphalt binder specification addresses performance of in-service pavements for given environmental and traffic conditions. During the 1985 paving season in Indiana, the original asphalt binder and HMA (truck mix samples) from a number of pavements were sampled and retained. Cores were also taken from these pavements after seven or eight years of service. Conditions surveys were performed on these …

Go to article

Second Phase Study Of Changes In In-Service Asphalt (Vol 1: Main Report), Khaled A. Galal, Thomas D. White, Adam J. Hand Jan 2000

Second Phase Study Of Changes In In-Service Asphalt (Vol 1: Main Report), Khaled A. Galal, Thomas D. White, Adam J. Hand

JTRP Technical Reports

In response to the need to improve asphalt pavement performance, the Strategic Highway Research Program (SHRP) was initiated in 1987. Products from SHRP included performance-based specifications for asphalt binders and performance-based mix design tests and criteria for asphalt mixtures. The Superpave asphalt binder specification addresses performance of in-service pavements for given environmental and traffic conditions. During the 1985 paving season in Indiana, the original asphalt binder and HMA (truck mix samples) from a number of pavements were sampled and retained. Cores were also taken from these pavements after seven or eight years of service. Condition surveys were performed on these …

Go to article

Wireless Local Area Network For Its Communications Using The 220 Mhz Its Spectral Allocation, J. V. Krogmeier, Ness Shroff Jan 2000

Wireless Local Area Network For Its Communications Using The 220 Mhz Its Spectral Allocation, J. V. Krogmeier, Ness Shroff

JTRP Technical Reports

The objective of this project was to design a radio architecture using the ITS spectral allocations in the 220-222 MHz Land Mobile band which provides a multi-mode operation optimized for point-to-point, mobile, and multiple access communications. A radio performance goal was to achieve greater than 3 bits/second/Hz transmission efficiency for mobile applications, and greater than a 5 bits/second/Hz transmission efficiency for point-to-point applications. An additional important goal of this project was to explore potential ITS applications of the modem technology particularly as applied to an application in sensor telemetry concentration. The fixed point modem will be deployed for remote surveillance …

Go to article

Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Statement Of Position 00-3;, American Institute Of Certified Public Accountants. Demutualization Task Force Jan 2000

Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Statement Of Position 00-3;, American Institute Of Certified Public Accountants. Demutualization Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Aicpa Professional Standards: Quality Control As Of June 1, 2000, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Aicpa Professional Standards: Quality Control As Of June 1, 2000, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Go to article

Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2000

Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide), and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP would: 1. Revise the standards for measuring, reporting, and disclosing estimated future postretirement benefit payments that are to be funded partially or entirely by plan participants. 2. Specify the presentation requirements for benefit obligation information. 3. Establish standards of financial accounting and reporting for certain postemployment benefits provided by health and welfare benefit plans. 4. Clarify the measurement date for benefit …

Go to article

Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force Jan 2000

Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting by insurance enterprises for demutualizations and the formation of mutual insurance holding companies (MIHC). The proposed SOP also applies to stock insurance enterprises that apply SOP 95-1, Accounting for Certain Insurance Activities of Mutual Life Insurance Enterprises, to account for participating policies that meet the criteria of paragraph 5 of SOP 95-1. The proposed SOP specifies the following: 1. Financial statement presentation of the closed block. Closed block assets, liabilities, revenues, and expenses should be displayed together with all other assets, liabilities, revenues, and expenses of the insurance enterprise based …

Go to article

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2000

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Certain Statements on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement; 2. PROPOSED REVISION TO RULING 100 UNDER RULE 101: Actions Permitted-Report Re-issuance When Independence Is Impaired; 3. PROPOSED REVISION TO RULING 108 UNDER RULE 101: Participation of Member, Spouse or Dependent in Retirement, Savings, or Similar Plan Sponsored by, or That Invest in, Client; 4. PROPOSED REVISION OF INTERPRETATION 501-5 UNDER RULE 501: …

Go to article

Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …

Go to article

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force Jan 2000

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) amends 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 provide guidance to auditors about the effect of information technology (IT) on internal control, and on the auditor's understanding of internal control and assessment of control risk. The Auditing Standards Board (ASB) believes the guidance is needed because entities …

Go to article

Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting for investors' interests in unconsolidated real estate investments. It provides guidance on when and how the equity method of accounting should be applied to such investments. It is intended to supersede SOP 78-9, Accounting for Investments in Real Estate Ventures. This proposed SOP would require the following: 1. An investor holding an equity investment (including nonvoting common stock or nonredeemable preferred stock) in an investee should follow the equity method of accounting for that investee when the investor has the ability to exercise significant influence over the investee, unless the …

Go to article

Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Go to article

Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada Jan 2000

Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards Jan 2000

Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force Jan 2000

Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2000

Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 1, Tax Return Positions; 2. PROPOSED INTERPRETATION NO. 1-1, "Realistic Possibility Standard" D PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 2, Answers to Questions on Returns; 3. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 3, Certain Procedural Aspects of Preparing Returns; 4. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 4, Use of Estimates; 5. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision; 6. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 6, Knowledge of …

Go to article

Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement : 1. Withdraws Statement on Auditing Standards (SAS) No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement (AICPA, Professional Standards, vol. 1, AU sec. 622). The guidance in SAS No. 75 currently parallels the guidance in Statement on Standards for Attestation Engagements (SSAE) No. 4, Agreed-Upon Procedures Engagements (AICPA, Professional Standards, vol. 1, AT sec. 600). However, one difference between the two standards is that SAS No. 75 does not require a written assertion as a condition for performance of an agreed-upon procedures engagement. This assertion is effectively embodied in …

Go to article

First Prev Next Last