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Articles 12481 - 12510 of 40438
Full-Text Articles in Business
Guidance Relating To Accounting For Computer Systems Costs Incurred In Connection With The Health Insurance Portability And Accountability Act Of 1996., American Institute Of Certified Public Accountants. Accounting Standards Team
Guidance Relating To Accounting For Computer Systems Costs Incurred In Connection With The Health Insurance Portability And Accountability Act Of 1996., American Institute Of Certified Public Accountants. Accounting Standards Team
Guides, Handbooks and Manuals
No abstract provided.
Accredited In Business Valuation Examination Candidates' Reference Guide: A Guide For Aicpa Members Preparing For The Aicpa Accredited In Business Valuation Examination., American Institute Of Certified Public Accountants (Aicpa)
Accredited In Business Valuation Examination Candidates' Reference Guide: A Guide For Aicpa Members Preparing For The Aicpa Accredited In Business Valuation Examination., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Inaugural Address: Standing Up For What We Stand For, Aicpa Chair Calls For Return To Core Values, William F. Ezzell
Inaugural Address: Standing Up For What We Stand For, Aicpa Chair Calls For Return To Core Values, William F. Ezzell
Guides, Handbooks and Manuals
No abstract provided.
Nefe And Aicpa To Create Financial Recovery Guide For Disaster Victims, American Institute Of Certified Public Accountants (Aicpa)
Nefe And Aicpa To Create Financial Recovery Guide For Disaster Victims, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Annual Update For Accountants And Auditors, Ron Carlson
Annual Update For Accountants And Auditors, Ron Carlson
Guides, Handbooks and Manuals
No abstract provided.
Business Systems Project Update., Clarence Davis
Business Systems Project Update., Clarence Davis
Guides, Handbooks and Manuals
No abstract provided.
Cpa Eldercare : A Practitioner's Resource Guide;, Jay H. Kaplan, Pamela W. Kaplan, Julie Gould
Cpa Eldercare : A Practitioner's Resource Guide;, Jay H. Kaplan, Pamela W. Kaplan, Julie Gould
Guides, Handbooks and Manuals
No abstract provided.
New Accounting Culture: — Address By Barry C. Melancon President And Ceo, The American Institute Of Cpas September 4, 2002 Yale Club - New York City, Barry C. Melancon
New Accounting Culture: — Address By Barry C. Melancon President And Ceo, The American Institute Of Cpas September 4, 2002 Yale Club - New York City, Barry C. Melancon
Guides, Handbooks and Manuals
No abstract provided.
Investment Advisory Relationships : Managing Client Expectations In An Uncertain Market, Robert K. Doyle, Phyllis Bernstein
Investment Advisory Relationships : Managing Client Expectations In An Uncertain Market, Robert K. Doyle, Phyllis Bernstein
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of State And Local Governments (Gasb 34 Edition) Issued September 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governments (Gasb 34 Edition) Issued September 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations, A Financial Accounting And Reporting Practice Aid, January 2002 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Corporations, A Financial Accounting And Reporting Practice Aid, January 2002 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Conforming Changes Task Force
Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Conforming Changes Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, October 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, October 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 099, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 099, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 110.02, "Responsibilities and Functions of the Independent Auditor"), states, "The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. [footnote omitted]" This Statement establishes standards and provides guidance to auditors in fulfilling that responsibility, as it relates to fraud, in an audit of financial statements conducted in accordance with generally accepted auditing standards (GAAS).
Aicpa News Alert: Advance Copy To Staff Of Member Letter Regarding Passage Of Sox And The Accounting Profession, 2002., James G. Castellano, Barry C. Melancon
Aicpa News Alert: Advance Copy To Staff Of Member Letter Regarding Passage Of Sox And The Accounting Profession, 2002., James G. Castellano, Barry C. Melancon
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Accounting, Auditing, And Tax For Construction Contractors;, Michael J. Ramos
Cpa's Guide To Accounting, Auditing, And Tax For Construction Contractors;, Michael J. Ramos
Guides, Handbooks and Manuals
No abstract provided.
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Faculty Articles
The article describes the factors that contribute to audit committee effectiveness. An effective audit committee has qualified members with the authority and resources to protect stakeholder interests by ensuring reliable financial reporting, internal controls, and risk management through its diligent oversight efforts. The determinants of audit committee effectiveness includes the audit committee composition, authority, resources and diligence. The major U.S. stock exchanges require that audit committees be composed of at least three independent, financially literate directors. Team issues also are relevant when considering audit committee composition. The audit committee derives its authority from the full board of directors, federal law …
Model Policies For Granting Of Credit And Transitioning For The Computer-Based Uniform Cpa Examination., American Institute Of Certified Public Accountants (Aicpa)
Model Policies For Granting Of Credit And Transitioning For The Computer-Based Uniform Cpa Examination., American Institute Of Certified Public Accountants (Aicpa)
Examinations and Study
No abstract provided.
Insurance Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2002; 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, 2002; 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.
Checklists And Illustrative Financial Statements For State And Local Governmental Units (Non-Gasb 34 Edition) : A Financial Reporting Practice Aid, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz
Checklists And Illustrative Financial Statements For State And Local Governmental Units (Non-Gasb 34 Edition) : A Financial Reporting Practice Aid, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Stewardship, Accounting And Management, Kathryn Lancaster
Stewardship, Accounting And Management, Kathryn Lancaster
Accounting
Previous chapters have described the vast array of resources that Cal Poly’s officials oversee. As students, educators and others in the surrounding community continue to use Cal Poly Land and surrounding areas, the ecological system and its capacity to recover become strained. In order to ensure that in 100 years students (and other Cal Poly stakeholders) will be able to have the same opportunities to benefit from the land resources, Cal Poly’s stakeholders need to develop the mind-set and tools to help us maintain and enhance these resources. This section describes several approaches available to help us.
Using Benford's Law To Detect Fraud In The Insurance Industry, Meredith Maher, Michael D. Akers
Using Benford's Law To Detect Fraud In The Insurance Industry, Meredith Maher, Michael D. Akers
Accounting Faculty Research and Publications
Benford's Law is the mathematical phenomena that states that the first digits or left most digits in a list of numbers will occur with an expected logarithmic frequency. While this method has been used in industries such as oil and gas and manufacturing to identify fraudulent activity, it has not been applied to the health insurance industry. Since health insurance companies process a large number of claims each year and these claims are susceptible to fraud, the use of this method in this industry is appropriate. This paper examines the application of Benford's Law to four health insurance companies located …
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In response to a request from the Securities and Exchange Commission (SEC), the Auditing Standards Board (ASB) agreed to reconsider the guidance in SAS No. 50 with respect to the provision permitting an accountant to issue a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a specific entity ("hypothetical transactions"). The SEC has expressed concerns regarding the appropriate use of these reports and whether such reports are in the best interest of the public. Due to the nature of a hypothetical transaction, there is no way for a reporting accountant to know, …
Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to an accountant performing a review of interim financial information of: 1. A public entity, or 2. A nonpublic entity that makes a filing with a regulatory agency in preparation for a public offering or listing, and has had or is currently having its latest annual financial statements audited. The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end. The term accountant, as used …
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Proposed Tax Standards Interpretation : Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Nov. 11, American Institute Of Certified Public Accountants. Tax Executive Committee
Proposed Tax Standards Interpretation : Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Nov. 11, American Institute Of Certified Public Accountants. Tax Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Statements on Standards for Tax Services (SSTSs) Nos. 1 through 8 and Interpretation 1-1 to Statement No. 1, “Realistic Possibility Standard,†reflect the AICPA’s standards of tax practice and delineate members’ responsibilities to taxpayers, the public, the government, and the profession. The Statements are intended to be part of an ongoing process that may require changes to and interpretations of current SSTSs in recognition of the accelerating rate of change in tax laws and the continued importance of tax practice to members. A significant area of many members’ tax practices involves assisting taxpayers in tax planning. An area of recurring …