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Articles 1 - 4 of 4

Full-Text Articles in Business

Compilation And Review: Definitive Services, Carol B. Hardan Jul 1979

Compilation And Review: Definitive Services, Carol B. Hardan

Woman C.P.A.

No abstract provided.


Compilation And Review: A New Concept Of Accounting Services, Carol S. Dehaven, Donald L. Dehaven Jul 1979

Compilation And Review: A New Concept Of Accounting Services, Carol S. Dehaven, Donald L. Dehaven

Woman C.P.A.

No abstract provided.


Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control Jan 1979

Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control

AICPA Committees

No abstract provided.


Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1979

Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SAS would provide guidance in connection with an engagement to report on whether an entity's system, taken as a whole, was sufficient to meet the objectives of internal accounting control. This would be a voluntary service and not mandated as part of an audit. The proposed SAS would also provide guidance on reports based solely on a study and evaluation of internal accounting control that was made as part of an audit of the entity's financial statements and on reports based on pre-established criteria of regulatory agencies. Distribution of these reports is to be restricted to an entity's …