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Articles 2371 - 2400 of 33961
Full-Text Articles in Business
Auditing Standards Board (Asb), Meeting Agenda, October 25-26, 2022 Virtual (Times Are Est) Updated Agenda (As Of October 4, 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, October 25-26, 2022 Virtual (Times Are Est) Updated Agenda (As Of October 4, 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditor's Approach To Statistical Sampling, Volume 3. (Supplementary Section) Stratified Random Sampling, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program
Auditor's Approach To Statistical Sampling, Volume 3. (Supplementary Section) Stratified Random Sampling, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program
Guides, Handbooks and Manuals
No abstract provided.
The Importance Of Clarification Of Auditors' Responsibilities Under The New Audit Reporting Standards*, Ann G. Backof, Kendall Bowlin, Brian M. Goodson
The Importance Of Clarification Of Auditors' Responsibilities Under The New Audit Reporting Standards*, Ann G. Backof, Kendall Bowlin, Brian M. Goodson
Faculty and Student Publications
Given the uncertainty regarding auditors' responsibilities, standard setters considered the need for clarification of technical terms such as reasonable assurance in the new audit reporting models. The PCAOB ultimately decided to exclude clarifying language from its final standard, while the Auditing Standards Board and IAASB made such language mandatory. Given the difference in reporting models, this study investigates the role clarification of reasonable assurance plays in auditor negligence. We predict and find that, absent clarification, jurors judge auditors to be more negligent when the audit report includes a related critical audit matters disclosure than when it does not. However, consistent …
Accountants’ Letterhead Samples, American Institute Of Certified Public Accountants. Professional Ethics Division
Accountants’ Letterhead Samples, American Institute Of Certified Public Accountants. Professional Ethics Division
Guides, Handbooks and Manuals
No abstract provided.
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1), September 1, 2022; Auditing Guide, American Institute Of Certified Public Accountants (Aicpa)
Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1), September 1, 2022; Auditing Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Service Center Training Guide, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Service Center Training Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Open Meeting Agenda, August 3, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Agenda, August 3, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Minutes — August 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Minutes — August 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Amendment To Au-C Section 935 (Amends Statement On Auditing Standards [Sas] No. 117, Compliance Audits, As Amended [Aicpa, Professional Standards, Au-C Sec. 935]); Statement On Auditing Standards, 148 (August 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Amendment To Au-C Section 935 (Amends Statement On Auditing Standards [Sas] No. 117, Compliance Audits, As Amended [Aicpa, Professional Standards, Au-C Sec. 935]); Statement On Auditing Standards, 148 (August 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Brokers And Dealers In Securities, As Of August 1,2022; Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Expert Panel.
Brokers And Dealers In Securities, As Of August 1,2022; Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Expert Panel.
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Revised Interpretations Related To Officers, Directors, And Beneficial Owners, Et Sec. 1.000.010, 1.120.010, And 1.285.010, American Institute Of Certified Public Accountants. Professional Ethics Division
Revised Interpretations Related To Officers, Directors, And Beneficial Owners, Et Sec. 1.000.010, 1.120.010, And 1.285.010, American Institute Of Certified Public Accountants. Professional Ethics Division
AICPA Professional Standards
No abstract provided.
Employee Benefit Plans, August 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, August 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Announcing The 2022 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Announcing The 2022 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Auditing Standards Board (Asb), Meeting Highlights July 19-21, 2022 Washington, D.C. And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights July 19-21, 2022 Washington, D.C. And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Investment Companies, July 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies, July 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division
Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Statement On Auditing Standards, 147 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Statement On Auditing Standards, 147 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2018, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2018, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Quality Management For An Engagement Conducted In Accordance With Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 26 (June 2022), American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Quality Management For An Engagement Conducted In Accordance With Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 26 (June 2022), American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Firm’S System Of Quality Management; Statement On Quality Management Standards 1 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Firm’S System Of Quality Management; Statement On Quality Management Standards 1 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Engagement Quality Reviews (Aicpa, Professional Standards, Qm Sec. 20); Statement On Quality Management Standards 2 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Engagement Quality Reviews (Aicpa, Professional Standards, Qm Sec. 20); Statement On Quality Management Standards 2 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.