Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Accounting -- Law and Legislation -- Periodicals (52)
- American Institute of Certified Public Accountants (10)
- Etc (2)
- Finance (2)
- Manuals (2)
-
- Accountants -- Canada; Accountants -- Certification -- United States (1)
- Accountants -- Philippines; Accountants -- Certification -- United States (1)
- Accountants -- Professional ethics -- Standards -- United States (1)
- Accountants -- Statistics (1)
- Accountants -- United States -- Directories (1)
- Accountants -- United States -- Supply and demand -- Periodicals (1)
- Accountants;Accounting -- Vocational guidance (1)
- Accounting (1)
- Accounting -- Data processing -- Handbooks (1)
- Accounting -- Examinations (1)
- Accounting -- Law and legislation; Auditing -- Law and legislation (1)
- Accounting -- Societies (1)
- Accounting -- United States; Accountants -- Professional ethics -- United States; Accounting -- United States -- History (1)
- American Institute of Certified Public Accountants -- Directories; Accountants -- United States -- Directories (1)
- American Institute of Certified Public Accountants. Auditing Standards Division (1)
- American Institute of Certified Public Accountants; Accounting; Defliese (1)
- Auditing (1)
- Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States; Financial statements -- Auditing -- Standards (1)
- Auditing -- Standards -- United States; Auditing (1)
- Auditing -- Standards -- United States; Communication in accounting -- Standards -- United States (1)
- Auditing -- Standards -- United States; Financial statements (1)
- Auditing -- Standards -- United States; Financial statements -- United States -- Auditing; Auditors' reports -- Standards -- United States (1)
- Auditing -- Standards -- United States; Related party transactions -- United States -- Accounting; Disclosure in accounting (1)
- Auditing -- Standards -- United States; Specialists (1)
- Auditing -- Standards -- United States;Financial statements;Equity Funding Corporation of America (1)
Articles 1 - 30 of 114
Full-Text Articles in Business
Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing. Examples of such specialists include actuaries, appraisers, attorneys, engineers, and geologists.
Limited Review Of Interim Financial Information; Statement On Auditing Standards, 010, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Limited Review Of Interim Financial Information; Statement On Auditing Standards, 010, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement describes the nature, timing and extent of procedures that the independent certified public accountant should apply to interim financial information when the accountant has been engaged to make a limited review of that information.
Related Party Transactions; Statement On Auditing Standards, 006, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Related Party Transactions; Statement On Auditing Standards, 006, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on procedures that should be considered by the auditor when he is performing an examination of financial statements in accordance with generally accepted auditing standards to identify related party transactions and to satisfy himself as to the substance of and accounting for such transactions, including financial statement disclosure. The procedures set forth herein should not be considered all-inclusive. Also, not all of them may be required in every examination.
Other Information In Documents Containing Audited Financial Statements; Statement On Auditing Standards, 008, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Other Information In Documents Containing Audited Financial Statements; Statement On Auditing Standards, 008, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
An entity may publish various documents that contain information (hereinafter, "other information") in addition to audited financial statements and the independent auditor's report thereon. This Statement provides guidance for the auditor's consideration of other information included in such documents. This Statement is applicable only to other information contained in (a) annual reports to holders of securities or beneficial interests, annual reports of organizations for charitable or philanthropic purposes distributed to the public, and annual reports filed with regulatory authorities under the Securities Exchange Act of 1934 or (b) other documents to which the auditor, at the client's request, devotes attention.
Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of his own auditing procedures. This Statement provides guidance on the factors that affect an independent auditor's consideration of the work of internal auditors in an examination made in accordance with generally accepted auditing standards.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1975, Daniel Lincolm Sweeney
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1975, Daniel Lincolm Sweeney
AICPA Annual Reports
No abstract provided.
Audits Of Savings And Loan Associations (1975); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Accounting And Auditing
Audits Of Savings And Loan Associations (1975); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Government Contractors (1975); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies
Audits Of Government Contractors (1975); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of State And Local Governmental Units; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing
Audits Of State And Local Governmental Units; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Washington Report, Vol. 3 No. 13, January 13, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 3 No. 13, January 13, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 2, March 10, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 2, March 10, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 25, August 18, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 25, August 18, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 3 No. 17, February 10, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 3 No. 17, February 10, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 38, November 17, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Washington Report, Vol. 4 No. 38, November 17, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 40, December 1, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Washington Report, Vol. 4 No. 40, December 1, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 3 No. 12, January 6, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 3 No. 12, January 6, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 37, November 10, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Washington Report, Vol. 4 No. 37, November 10, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 6, April 7, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 6, April 7, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
What's Going On, (April, 1975), American Institute Of Certified Public Accountants
What's Going On, (April, 1975), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accounting Trends And Techniques, 29th Annual Survey, 1975 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 29th Annual Survey, 1975 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Professional Requirements And Qualifications Of Canadian Cas., American Institute Of Certified Public Accountants. International Qualifications Appraisal Committee
Professional Requirements And Qualifications Of Canadian Cas., American Institute Of Certified Public Accountants. International Qualifications Appraisal Committee
AICPA Committees
No abstract provided.
Professional Accounting In 30 Countries, American Institute Of Certified Public Accountants. International Practice Executive Committee
Professional Accounting In 30 Countries, American Institute Of Certified Public Accountants. International Practice Executive Committee
AICPA Committees
No abstract provided.
Professional Requirements And Qualifications Of Filipino Cpas., American Institute Of Certified Public Accountants. International Qualifications Appraisal Committee
Professional Requirements And Qualifications Of Filipino Cpas., American Institute Of Certified Public Accountants. International Qualifications Appraisal Committee
AICPA Committees
No abstract provided.
Final Report Of The Committee On Scope And Structure, American Institute Of Certified Public Accountants. Committee On Scope And Structure
Final Report Of The Committee On Scope And Structure, American Institute Of Certified Public Accountants. Committee On Scope And Structure
AICPA Committees
No abstract provided.
Aicpa Professional Standards: Statements Of Management Advisory Services As Of September 1, 1975, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Aicpa Professional Standards: Statements Of Management Advisory Services As Of September 1, 1975, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
AICPA Professional Standards
No abstract provided.
Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants
Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants
AICPA Professional Standards
This document consists of three parts. The first part, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted, after exposure to state societies and state …
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of September 1, 1975, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of September 1, 1975, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
What's Going On, (December, 1975), American Institute Of Certified Public Accountants
What's Going On, (December, 1975), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, (June, 1975), American Institute Of Certified Public Accountants
What's Going On, (June, 1975), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Value-Added Tax; Statement Of Tax Policy 2, American Institute Of Certified Public Accountants. Federal Taxation Division
Value-Added Tax; Statement Of Tax Policy 2, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.