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1988

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Articles 31 - 60 of 215

Full-Text Articles in Business

Cpa Client Bulletin, February 1988, American Institute Of Certified Public Accountants (Aicpa) Feb 1988

Cpa Client Bulletin, February 1988, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1988), American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1988), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards. It describes the elements of an internal control structure and explains how an auditor should consider the internal control structure in planning and performing an audit.


Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.


Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The Statement also provides guidance on the auditor's responsibilities when a possible illegal act is detected.


Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of an introductory paragraph that differentiates management's responsibilities for the financial statements from the auditor's role in expressing an opinion on them based upon his audit, (b) an explicit acknowledgment that an audit provides reasonable assurance within the context of materiality, and (c) the addition of a brief explanation of what an audit entails. 2. Revising the second standard of reporting to require a …


Communication With Audit Committees; Statement On Auditing Standards, 061, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Communication With Audit Committees; Statement On Auditing Standards, 061, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

1. This Statement establishes a requirement for the auditor to determine that certain matters related to the conduct of an audit are communicated to those who have responsibility for oversight of the financial reporting process. For purposes of this document, the recipient of the communications is referred to as the audit committee. The communications required by this Statement are applicable to (1) entities that either have an audit committee or that have otherwise formally designated oversight of the financial reporting process to a group equivalent to an audit committee (such as a finance committee or budget committee) and (2) all …


Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Audits Of Airlines (1988); Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1988

Audits Of Airlines (1988); Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Washington Report, Vol. 16 No.43, January 4, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 16 No.43, January 4, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.15, June 6, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.15, June 6, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.17, June 20, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.17, June 20, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.26, August 22, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.26, August 22, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.32, October 3, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.32, October 3, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.43, December 19, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.43, December 19, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.50, February 22, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 16 No.50, February 22, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.44, January 11, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 16 No.44, January 11, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.21, July 18, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.21, July 18, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.42, December 12, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.42, December 12, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.7, April 11, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.7, April 11, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.36, October 31, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.36, October 31, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.4, March 21, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.4, March 21, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.35, October 24, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.35, October 24, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Income Recognition On Loans To Financially Troubled Countries; Practice Bulletin 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Banking Committee Jan 1988

Income Recognition On Loans To Financially Troubled Countries; Practice Bulletin 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Banking Committee

AICPA Committees

No abstract provided.


Accounting For Foreign Debt/Equity Swaps; Practice Bulletin 4, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Building Committee Jan 1988

Accounting For Foreign Debt/Equity Swaps; Practice Bulletin 4, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Building Committee

AICPA Committees

No abstract provided.


1988 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue Jan 1988

1988 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue

AICPA Committees

No abstract provided.


Local Governmental Accounting Trends & Techniques 1988, American Institute Of Certified Public Accountants, Susan Cornwall, Cornelius E. Tierney, Philip T. Calder, Deborah A. Koebele Jan 1988

Local Governmental Accounting Trends & Techniques 1988, American Institute Of Certified Public Accountants, Susan Cornwall, Cornelius E. Tierney, Philip T. Calder, Deborah A. Koebele

Accounting Trends and Techniques

No abstract provided.


Accounting Trends And Techniques, 42th Annual Survey, 1988 Edition, American Institute Of Certified Public Accountants Jan 1988

Accounting Trends And Techniques, 42th Annual Survey, 1988 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1988, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1988

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1988, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


In Our Opinion… , Vol. 4 No. 4, October, 1988, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1988

In Our Opinion… , Vol. 4 No. 4, October, 1988, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.