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Full-Text Articles in Business

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2006

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.


Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2006

Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2006

Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2005

Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement establishes standards and provides guidance for communicating matters related to an entity's internal control over financial reporting1 observed during an audit of financial statements.2 The internal control related matters specified by this Statement should be communicated to management and those charged with governance. The term those charged with governance refers to the person(s) with responsibility for overseeing (a) the strategic direction of the entity and (b) the entity’s financial reporting and disclosure process. In most entities, governance is a collective responsibility that may be carried out by a board of directors, a committee of the board of directors …


Analytical Procedures, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force Jan 2005

Analytical Procedures, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Analytical Procedures, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force Jan 2004

Analytical Procedures, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2004

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.


Members In Internal Audit, May 2003, American Institute Of Certified Public Accountants (Aicpa) May 2003

Members In Internal Audit, May 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, April 2003, American Institute Of Certified Public Accountants (Aicpa) Apr 2003

Members In Internal Audit, April 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, February/March 2003, American Institute Of Certified Public Accountants (Aicpa) Feb 2003

Members In Internal Audit, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, January 2003, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Members In Internal Audit, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Practice Alert 2003-01 Audit Confirmations; Members In Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 2003

Practice Alert 2003-01 Audit Confirmations; Members In Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2003

Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Standards for Accounting and Review Services. The proposed Statement will establish a SSARS hierarchy. The proposed Statement will be beneficial to practitioners by making them aware of the appropriate literature and the various publications' standing in the SSARS hierarchy. In addition, the Statement addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200). SSARS currently provide guidance to be followed when the financial statements of a prior period have been …


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2003

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.


Members In Internal Audit, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Internal Audit, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, October 2002, American Institute Of Certified Public Accountants (Aicpa) Oct 2002

Members In Internal Audit, October 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, September 2002, American Institute Of Certified Public Accountants (Aicpa) Sep 2002

Members In Internal Audit, September 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, May 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Members In Internal Audit, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, April 2002, American Institute Of Certified Public Accountants (Aicpa) Apr 2002

Members In Internal Audit, April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, February/March 2002, American Institute Of Certified Public Accountants (Aicpa) Feb 2002

Members In Internal Audit, February/March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 2002

Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Members In Internal Audit, October 2001, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Members In Internal Audit, October 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, September 2001, American Institute Of Certified Public Accountants (Aicpa) Sep 2001

Members In Internal Audit, September 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, May 2001, American Institute Of Certified Public Accountants (Aicpa) May 2001

Members In Internal Audit, May 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, April 2001, American Institute Of Certified Public Accountants (Aicpa) Apr 2001

Members In Internal Audit, April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, February/March 2001, American Institute Of Certified Public Accountants (Aicpa) Feb 2001

Members In Internal Audit, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Analytical Procedures, New Edition As Of June 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force Jan 2001

Analytical Procedures, New Edition As Of June 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2001

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.