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2008

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Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, 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: Communicating Internal Control Related Matters In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Communicating Internal Control Related Matters In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Preface To Codification Of Statements On Auditing Standards: Principles Governing An Audit Conducted In Accordance With Generally Accepted Auditing Standards, And Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Preface To Codification Of Statements On Auditing Standards: Principles Governing An Audit Conducted In Accordance With Generally Accepted Auditing Standards, And Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Supplementary Material: Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Supplementary Material: Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Disposition Of Paragraphs In Au Section 324, Servce Organizations, In The Proposed Statement On Auditing Standards (Sas), Audit Considerations When An Entity Uses A Service Organization, And In The Proposed Statement On Standards For Attestation Engagements(Ssae), Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Disposition Of Paragraphs In Au Section 324, Servce Organizations, In The Proposed Statement On Auditing Standards (Sas), Audit Considerations When An Entity Uses A Service Organization, And In The Proposed Statement On Standards For Attestation Engagements(Ssae), Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Changes Made To The December 2007 Exposure Draft (Ed) Of International Standard On Auditing (Isa) 402 (Revised And Redrafted), Audit Considerations Relating To An Entity Using A Third Party Service Organization, And Proposed Statement On Auditing Standards (Sas) Audit Considerations Relating To An Entity Using A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Changes Made To The December 2007 Exposure Draft (Ed) Of International Standard On Auditing (Isa) 402 (Revised And Redrafted), Audit Considerations Relating To An Entity Using A Third Party Service Organization, And Proposed Statement On Auditing Standards (Sas) Audit Considerations Relating To An Entity Using A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Standards For Performing And Reporting On Peer Reviews, Effective For Peer Reviews Commencing On Or After January 1, 2009, American Institute Of Certified Public Accountants (Aicpa) Jan 2008

Aicpa Standards For Performing And Reporting On Peer Reviews, Effective For Peer Reviews Commencing On Or After January 1, 2009, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Social, Experiential And Psychological Factors Affecting L2 Dialect Acquisition, Wendy Baker-Smemoe Jan 2008

Social, Experiential And Psychological Factors Affecting L2 Dialect Acquisition, Wendy Baker-Smemoe

Faculty Publications

Several factors influence whether or not second language (L2) learners are able to perceive and produce the L2 accurately. Some of these factors are experiential, such as the learner’s age at the time of L2 acquisition (Mackay, Flege, & Imai, 2006; Aoyama, Flege, Guion, Akahane-Yamada, & Yamada, 2002), length of residence in the target language and/or country (Flege & Liu, 2001; Flege, Bohn, & Jang, 1997), and amount of daily use of the L2 (Mackay, Meador, & Flege, 2001), to name just a few. While these factors most likely influence L2 learners of all ages, previous research suggests that amount …


The Current State Of Residential Segregation And Housing Discrimination: The United States' Obligations Under The International Convention On The Elimination Of All Forms Of Racial Discrimination, Michael B. De Leeuw, Megan K. Whyte, Dale Ho, Catherine Meza, Alexis Karteron Jan 2008

The Current State Of Residential Segregation And Housing Discrimination: The United States' Obligations Under The International Convention On The Elimination Of All Forms Of Racial Discrimination, Michael B. De Leeuw, Megan K. Whyte, Dale Ho, Catherine Meza, Alexis Karteron

Michigan Journal of Race and Law

The United States government accepted a number of obligations related to housing when it ratified the International Convention on the Elimination of All Forms of Racial Discrimination ("CERD"). For example, the United States government must ensure that all people enjoy the rights to housing and to own property, without distinction as to race; cease discriminatory actions, including those that are discriminatory in effect regardless of intent; and take affirmative steps to remedy past discrimination and eradicate segregation. This Article discusses the United States government's compliance with those obligations, as well as the importance of meaningful compliance in maintaining the United …


In Defense Of The Indian Child Welfare Act In Aggravated Circumstances, C. Eric Davis Jan 2008

In Defense Of The Indian Child Welfare Act In Aggravated Circumstances, C. Eric Davis

Michigan Journal of Race and Law

The Indian Child Welfare Act (ICWA) affords various protections to Indian families throughout child welfare proceedings. Among them is the duty imposed upon the state to provide rehabilitative services to families prior to the outplacement of an Indian child, or termination of parental rights. An analogous provision for non-Indians in the Adoption and Safe Families Act (ASFA) excuses rehabilitative services in "aggravated circumstances" of child abuse. The ICWA contains no such exception, and that absence has been controversial. In 2002, the Alaska Supreme Court applied ASFA's aggravated circumstances exception to the ICWA, thereby excusing services when a father severely abused …


From Pedagogical Sociology To Constitutional Adjudication: The Meaning Of Desegregation In Social Science Research And Law, Anne Richardson Oakes Jan 2008

From Pedagogical Sociology To Constitutional Adjudication: The Meaning Of Desegregation In Social Science Research And Law, Anne Richardson Oakes

Michigan Journal of Race and Law

In the United States following the case of Brown v. Board of Education (1954) federal judges with responsibility for public school desegregation but no expertise in education or schools management appointed experts from the social sciences to act as court advisors. In Boston, MA, educational sociologists helped Judge W. Arthur Garrity design a plan with educational enhancement at its heart, but the educational outcomes were marginalized by a desegregation jurisprudence conceptualized in terms of race rather than education. This Article explores the frustration of outcomes in Boston by reference to the differing conceptualizations of desegregation in law and social science. …


Is A Burrito A Sandwich? Exploring Race, Class, And Culture In Contracts, Marjorie Florestal Jan 2008

Is A Burrito A Sandwich? Exploring Race, Class, And Culture In Contracts, Marjorie Florestal

Michigan Journal of Race and Law

A superior court in Worcester, Massachusetts, recently determined that a burrito is not a sandwich. Surprisingly, the decision sparked a firestorm of media attention. Worcester, Massachusetts, is hardly the pinnacle of the culinary arts-so why all the interest in the musings of one lone judge on the nature of burritos and sandwiches? Closer inspection revealed the allure of this otherwise peculiar case: Potentially thousands of dollars turned on the interpretation of a single word in a single clause of a commercial contract. Judge Locke based his decision on "common sense" and a single definition of sandwich-"two thin pieces of bread, …


Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 2008

Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Airlines, New Edition As Of October 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force Jan 2008

Airlines, New Edition As Of October 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Sampling, New Edition As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Audit Sampling Guide Task Force Jan 2008

Audit Sampling, New Edition As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Audit Sampling Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force Jan 2008

Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2008

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2008; 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.


Not-For-Profit Organizations With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 2008

Not-For-Profit Organizations With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Property And Liability Insurance Companies Task Force Jan 2008

Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Property And Liability Insurance Companies Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements:Common Interest Realty Associations: Septemberber 2008 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Jan 2008

Checklists And Illustrative Financial Statements:Common Interest Realty Associations: Septemberber 2008 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Bowman Doug Jan 2008

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Bowman Doug

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Corporations, September 2008, American Institute Of Certified Public Accountants Jan 2008

Checklists And Illustrative Financial Statements : Corporations, September 2008, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, March 2008 Edition, American Institute Of Certified Public Accountants Jan 2008

Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, March 2008 Edition, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements: Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, September 2008, American Institute Of Certified Public Accountants Jan 2008

Checklist Supplement And Illustrative Financial Statements: Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, September 2008, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, March 2008 Edition, American Institute Of Certified Public Accountants Jan 2008

Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, March 2008 Edition, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Health Care Organizations, September 2008 Edition, American Institute Of Certified Public Accountants Jan 2008

Checklists And Illustrative Financial Statements : Health Care Organizations, September 2008 Edition, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2008 Edition, American Institute Of Certified Public Accountants Jan 2008

Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2008 Edition, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Life And Health Insurance Entities : A Financial Accounting And Reporting Practice Aid, September 2008 Edition, American Institute Of Certified Public Accountants Jan 2008

Checklists And Illustrative Financial Statements : Life And Health Insurance Entities : A Financial Accounting And Reporting Practice Aid, September 2008 Edition, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, March 2008, American Institute Of Certified Public Accountants Jan 2008

Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, March 2008, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.