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Articles 4801 - 4830 of 17237

Full-Text Articles in Business

Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2001

Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the objectives and components of internal control, and explains how an auditor should consider internal control in planning and performing an audit. In particular, this Statement provides guidance about implementing the second standard of field work: "A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed."


Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen Jan 2001

Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen

Accounting Historians Journal

For the induction of Charles W. Haskins: Remarks by J. Michael Cook; Citation prepared by Daniel L. Jensen, The Ohio State University, read by J. Michael Cook


Cpa Client Tax Letter, January/February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Cpa Client Tax Letter, January/February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Ethics Of Taxation, Fred Foldvary Jan 2001

The Ethics Of Taxation, Fred Foldvary

Faculty Publications

The judgment of taxation by ethical standards requires a universally applicable ethic. Such an ethic, natural moral law, can be derived using the Lockean framework based on equality. By this universal ethic, persons have property rights in their bodies and lives, and thus in their labor. The taxation of wages and of products of labor are therefore morally wrong. The equality premise, combined with the Lockean proviso on land, leads to the conclusion that public revenues may be justly obtained from the rental benefit of natural resources. Voluntary user fees and invasion penalties such as pollution charges are also morally …


Cpa Expert 2001 Fall, American Institute Of Certified Public Accountants Jan 2001

Cpa Expert 2001 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2001 Spring, American Institute Of Certified Public Accountants Jan 2001

Cpa Expert 2001 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2001 Summer, American Institute Of Certified Public Accountants Jan 2001

Cpa Expert 2001 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 2001, American Institute Of Certified Public Accountants Jan 2001

Cpa Letter, 2001, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Practicing Cpa, Vol. 25 No. 1, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Practicing Cpa, Vol. 25 No. 1, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski Jan 2001

Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski

Accounting Historians Journal

For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida.


Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


In Our Opinion… , Vol. 17 No. 2, April 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2001

In Our Opinion… , Vol. 17 No. 2, April 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


Accounting Trends And Techniques, 55th Annual Survey, 2001 Edition, American Institute Of Certified Public Accountants Jan 2001

Accounting Trends And Techniques, 55th Annual Survey, 2001 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Employee Benefit Plans Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Employee Benefit Plans Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


White Paper: Independence Rules Modernization Project, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2001

White Paper: Independence Rules Modernization Project, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.


Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants Jan 2001

Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants

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 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 2001

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 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 Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica Jan 2001

Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich Jan 2001

Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


News -- 2001 February 9, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 2001

News -- 2001 February 9, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

Association Sections, Divisions, Boards, Teams

Original copied from the POB Web site


News -- 2001 May 22;Accounting Oversight Panel Elects Tiaa-Cref Ceo John H. Biggs As New Board Member, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 2001

News -- 2001 May 22;Accounting Oversight Panel Elects Tiaa-Cref Ceo John H. Biggs As New Board Member, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

Association Sections, Divisions, Boards, Teams

Original copied from the POB Web site


Isb Board Members (2001), Independence Standards Board Jan 2001

Isb Board Members (2001), Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


News Release, July 9, 2001: Notice Of An Executive Session Meeting, Independence Standards Board Jan 2001

News Release, July 9, 2001: Notice Of An Executive Session Meeting, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Project Task Force - Outsourcing, Independence Standards Board Jan 2001

Project Task Force - Outsourcing, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Project Task Force - Family Relationships, Independence Standards Board Jan 2001

Project Task Force - Family Relationships, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Project Task Force - Employment With Audit Client, Independence Standards Board Jan 2001

Project Task Force - Employment With Audit Client, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 2001, November 11, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy Jan 2001

Uniform Accountancy Act And Uniform Accountancy Act Rules; Exposure Draft (American Institute Of Certified Public Accountants), 2001, November 11, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants Jan 2001

Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.