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Articles 10111 - 10140 of 40178
Full-Text Articles in Business
Building An Effective Internal Audit Function: Learning From Sox Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Building An Effective Internal Audit Function: Learning From Sox Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty Articles
In the wake of the major accounting scandals, internal auditing has emerged as a powerful force in promoting effective controls, risk management, and governance in U.S. companies. This article highlights recent internal audit-related problems that were revealed in SOX Section 404 reports and offers specific recommendations for building an effective, value-adding internal audit function.
Aicpa Audit Committee Toolkit : Public Companies, John F. Morrow, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Public Companies, John F. Morrow, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Comment Comment Letters For Exposure Draft Entitled: Interim Financial Information. 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Comment Letters For Exposure Draft Entitled: Interim Financial Information. 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Statement On Standards For Attestation Engagements 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Statement On Standards For Attestation Engagements 15, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners
Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; 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 Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Compliance Audits, December 24, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Compliance Audits, December 24, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, 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: Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Exposure Draft (American Institute Of Certified Public Accountants), 2008, 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 No. 114 (Redrafted): The Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards No. 114 (Redrafted): The Auditor's Communication With Those Charged With Governance; 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.
Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board
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
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
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
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
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
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
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)
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.
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
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
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
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
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
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
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
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
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
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
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
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.