Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 30 of 58

Full-Text Articles in Business

Proposed Statement On Auditing Standards, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Proposed Statement On Auditing Standards, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of An Auditor’S Specialist, December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of An Auditor’S Specialist, December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Using The Work Of An Auditor’S Specialist, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Proposed Statement On Auditing Standards, Using The Work Of An Auditor’S Specialist, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Comment Letters On Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Comment Letters On Proposed Statement On Auditing Standards, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, Comments Are Requested By May 3, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Proposed Statement On Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, Comments Are Requested By May 3, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Comment Letters On Proposed Statement On Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009,Comments Are Requested By May 17, 2010; ; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009,Comments Are Requested By May 17, 2010; ; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

Comment Letters On Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2009

Comment Letters On Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, Comments Are Requested By January 15, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, October 15, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2009

Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, Comments Are Requested By January 15, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, October 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Reporting On Compliance With Aspects Of Contractual Agreements Or Regulatory Requirements In Connection With Audited Financial Statements (Redrafted), September 30, 2009,Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Proposed Statement On Auditing Standards, Reporting On Compliance With Aspects Of Contractual Agreements Or Regulatory Requirements In Connection With Audited Financial Statements (Redrafted), September 30, 2009,Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Comment Letters On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Reporting On Compliance With Aspects Of Contractual Agreements Or Regulatory Requirements In Connection With Audited Financial Statements (Redrafted), September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Comment Letters On Proposed Statement On Auditing Standards, Reporting On Compliance With Aspects Of Contractual Agreements Or Regulatory Requirements In Connection With Audited Financial Statements (Redrafted), September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 2009, Comments Are Requested By December 31, 2009. Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 2009, Comments Are Requested By December 31, 2009. Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks, And Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts, Or Items Of A Financial Statement, September 30, 2009, Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Proposed Statement On Auditing Standards, Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks, And Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts, Or Items Of A Financial Statement, September 30, 2009, Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks, And Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts, Or Items Of A Financial Statement, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Comment Letters On Proposed Statement On Auditing Standards, Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks, And Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts, Or Items Of A Financial Statement, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Reporting On Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, September 30, 2009, Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Proposed Statement On Auditing Standards, Reporting On Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, September 30, 2009, Comments Are Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Engagements To Report On Summary Financial Statements, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Comment Letters On Proposed Statement On Auditing Standards, Engagements To Report On Summary Financial Statements, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Reporting On Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Comment Letters On Proposed Statement On Auditing Standards, Reporting On Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Engagements To Report On Summary Financial Statements, September 30, 2009, Comments Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Proposed Statement On Auditing Standards, Engagements To Report On Summary Financial Statements, September 30, 2009, Comments Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Related Parties (Redrafted), September 11, 2009, Comments Are Requested By December 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 11, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Proposed Statement On Auditing Standards, Related Parties (Redrafted), September 11, 2009, Comments Are Requested By December 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 11, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Related Parties (Redrafted), September 11, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Comment Letters On Proposed Statement On Auditing Standards, Related Parties (Redrafted), September 11, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 4, 2009, Comments Should Be Received By November 6, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Sep 2009

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 4, 2009, Comments Should Be Received By November 6, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 4, 2009, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Sep 2009

Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 4, 2009, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Audits Of Group Financial Statements (Including The Work Of Component Auditors), September 4, 2009, Comments Are Requested By December 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Proposed Statement On Auditing Standards, Audits Of Group Financial Statements (Including The Work Of Component Auditors), September 4, 2009, Comments Are Requested By December 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Audits Of Group Financial Statements (Including The Work Of Component Auditors), September 4, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Comment Letters On Proposed Statement On Auditing Standards, Audits Of Group Financial Statements (Including The Work Of Component Auditors), September 4, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates And Related Disclosures (Redrafted), September 4, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Comment Letters On Proposed Statement On Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates And Related Disclosures (Redrafted), September 4, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates And Related Disclosures (Redrafted), September 4, 2009, Comments Are Requested By November 30, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2009

Proposed Statement On Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates And Related Disclosures (Redrafted), September 4, 2009, Comments Are Requested By November 30, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.