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Full-Text Articles in Business

Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 082, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 082, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

AU Section 110 of Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures, as amended by this Statement [appendix A] (AICPA, Professional Standards, vol. 1, AU sec. 110, "Responsibilities and Functions of the Independent Auditor"), states that "The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud." This Statement provides guidance to auditors in fulfilling that responsibility, as it relates to fraud, in an audit of financial statements conducted in accordance with generally accepted auditing …


Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 084, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 084, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This Statement applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph 14 of this Statement) financial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement.


Accountancy At Ole Miss: A Sesquicentennial Salute, Dale L. Flesher Jan 1997

Accountancy At Ole Miss: A Sesquicentennial Salute, Dale L. Flesher

Publications of the School of Accountancy

This book outlines the history of the accountancy program at the University of Mississippi. Covered are stories about the faculty members, many students, and other individuals who helped the program grow and prosper. More than 400 individuals are pictured, and hundreds more are listed as award winners or for the contributions that they have made. An appendix lists all faculty members who have taught accountancy at Ole Miss since 1917, and most of these individuals are pictured. All doctoral graduates are listed (most of whom taught part-time at Ole Miss), along with their dissertation chairpersons. Members of the School of …


Cpa Expert 1997 Summer, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Annual Report 1997: Global Partnerships, Lumpkin College Of Business And Applied Sciences Jan 1997

Annual Report 1997: Global Partnerships, Lumpkin College Of Business And Applied Sciences

Lumpkin College Annual Reports

Global Partnerships - Working with the World - This 1997 Annual Report records the achievements, outreach activities, and student honors work of the Eastern Illinois University's Lumpkin College of Business and Applied Sciences. It also includes reports from the School of Business, the School of Family and Consumer Science, the School of Technology, and the department of Military Science.


Nsu Sports News - [No Date] - Women's Soccer - "Florida Sun Conference Selects Women's Soccer All-Conference Team", Nova Southeastern University Jan 1997

Nsu Sports News - [No Date] - Women's Soccer - "Florida Sun Conference Selects Women's Soccer All-Conference Team", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.


What's Hot, What's Not: Comdex 96-; Technology Alert, Vol. 97, No. 2, January 1997, Roman H. Kepczyk, Janis Monroe Jan 1997

What's Hot, What's Not: Comdex 96-; Technology Alert, Vol. 97, No. 2, January 1997, Roman H. Kepczyk, Janis Monroe

Newsletters

No abstract provided.


1996-1997 Nsu Knights Softball Media Guide, Nova Southeastern University Jan 1997

1996-1997 Nsu Knights Softball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.


Members In Medium Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Medium Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Team Network News, January, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team Jan 1997

Team Network News, January, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.


Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law Jan 1997

Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law

Statements on Auditing Standards

No abstract provided.


Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 1997, American Institute Of Certified Public Accountants Jan 1997

Cpa Letter, 1997, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


Hpcs And Windows Ce - Worth The Wait?; Technology Alert, Vol. 97, No. 1, January 1997, Jon Brademeyer, Wayne Harding Jan 1997

Hpcs And Windows Ce - Worth The Wait?; Technology Alert, Vol. 97, No. 1, January 1997, Jon Brademeyer, Wayne Harding

Newsletters

No abstract provided.


Members In Finance And Accounting, January-February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Finance And Accounting, January-February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Government, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Education, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Large Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Small Local Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Healthcare Client Letter, Winter 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Cpa Healthcare Client Letter, Winter 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 82 (1997), American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Codification Of Statements On Auditing Standards, Numbers 1 To 82 (1997), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Exchange Rate Regimes And International Trade, Reuven Glick, Clas Wihlborg Jan 1997

Exchange Rate Regimes And International Trade, Reuven Glick, Clas Wihlborg

Business Faculty Books and Book Chapters

The existing evidence on the volume effects of exchange rate risk and exchange rate regime choice is examined. The analysis involves estimating the effects of cross-country differences in exchange rate regime on export and import elasticities using a continuous measure of the degree of exchange rate flexibility. It is argued that risk for firms involved in international trade tends to decrease with greater exchange rate flexibility. In formulating our hypotheses we argued that the cross-country variation in U.S. export elasticities with respect to the real exchange rate and foreign GDPs is primarily attributable to the cross- country variation in bilateral …


Les Frère Jacques, Christmas Eve Menu, 1997, Les Frère Jacques Jan 1997

Les Frère Jacques, Christmas Eve Menu, 1997, Les Frère Jacques

Menu Collection

No abstract provided.


Lupin Logic Number 78 Jan 1997

Lupin Logic Number 78

Lupin Logic

Contents

Lupins in South Africa - Jan van der Mey, ARC-Graincrops Institute Potchefstoom

- Winter rainfall areas

- Summer rainfall areas

Gene mapping - Sarah Brien, State Agricultural Biotechnolgy Centre

Beat anthracnose, use clean seed

Lupin recievals (tonnes as at midnight 29 December)

1996/97 lupin equities


The Airline Quality Rating 1997, Brent Bowen, Dean Headley, Uno Aviation Institute Jan 1997

The Airline Quality Rating 1997, Brent Bowen, Dean Headley, Uno Aviation Institute

Faculty Books and Monographs

UNOAI Report 97-9

The Airline Quality Rating (AQR) was developed and first announced in early 1991 as an objective method of comparing airline performance on combined multiple factors important to consumers. Development history and calculation details for the AQR rating system are detailed in The Airline Quality Rating 1991 issued in April, 1991, by the National Institute for Aviation Research at Wichita State University. This current report, Airline Quality Rating 1997, contains monthly Airline Quality Rating scores for 1996. Additional copies are available by contacting Wichita State University or University of Nebraska at Omaha. The Airline Quality Rating 1997 is …


Cpa Expert 1997 Winter, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 2, April 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 2, April 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 3, July 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 3, July 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.