Business Commons^™

High-Technology Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Aicpa Committees, 1995-96: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.

Minority Firms, Rev. Ed 1995, American Institute Of Certified Public Accountants. Minority Educational Initiators Committee

AICPA Committees

No abstract provided.

Saving For A Secure Retirement: How To Use Your Company's 401(K) Plan, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.

Report Of The Chairman Of The Aicpa Special Committee On Assurance Services To Aicpa Council, October, 1995, American Institute Of Certified Public Accountants. Special Committee On Assurance Services

AICPA Committees

No abstract provided.

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn Waller

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Hearing On S. 327, The Home Office Deduction Act Of 1995: Written Statement Of The American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Pre-Release Comments Regarding Regulations On Discharge Of Indebtedness Income Under Internal Rvenue Code Section 1366 (Ps-Reg-261-82), American Institute Of Certified Public Accountants. S Corporation Taxation Committee. Section 1366 Working Group

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Accounting Education & Career Information For Student Presentations, American Institute Of Certified Public Accountants. Recruiting Programs

Guides, Handbooks and Manuals

No abstract provided.

What You Should Know About Your Future Social Security Benefits: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.

Auditing In Common Computer Environments; Auditing Procedure Study;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Graduate Bulletin, 1995-1996 (1995), Moorhead State University

Graduate Bulletins (Catalogs)

No abstract provided.

Pathways To Change: Case Studies Of Strategic Negotiations, Joel Cutcher-Gershenfeld, Robert B. Mckersie, Richard E. Walton

Upjohn Press

The authors identify and analyze the strategies for change and techniques most often used in today's labor negotiations. Nearly gone, they say, is the traditional "arms length" approach used by negotiators in the past. Instead, modern collective bargaining is characterized mainly by divergent strategies the authors characterize as either "forcing" (highly contentious) or "fostering" (highly cooperative). A dozen detailed case studies from a variety of industries are presented that show when, why and how these strategies are used, by whom, and to what result. These cases clearly demonstrate the use of both forcing and fostering strategies, as well as their …

Uniform Cpa Examination. Questions And Unofficial Answers, 1995 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Conversion Of The Uniform Cpa Examination To A Computer Based Examination: Invitation To Comment, September 1995, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Flat Taxes And Consumption Taxes : A Guide To The Debate;, Martin A. Sullivan, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.

Newsletter: The Center For Professional Ethics, Winter 1995, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Director's Corner by Robert P.
• Why Be Moral? by Brenda Wirkus Ph.D.
• A Milestone for the C.P.E.
• News & Notes

Agribusiness Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 1995 Edtion, American Institute Of Certified Public Accountants. Technical Information Division, Luis E. Cabrera

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Tax Practice Guides And Checklists 1995, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.

Auditor's Reporting On Statutory Financial Statements Of Insurance Enterprises : Supersedes Statement Of Position 90-10, Reports On Audited Financial Statements Of Property And Liability Insurance Companies, And Amends Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Statement Of Position 95-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Exposure Draft, Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For Certain Insurance Activities Of Mutual Life Insurance Enterprises; Statement Of Position 95-1;, American Institute Of Certified Public Accountants. Mutual Life Insurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995;Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. This proposed Statement would amend various sections of the SASs and the SSAEs. Among its more significant provisions are amendments that would: 1. Clarify the requirement to prepare a written audit program for every audit. 2. Preclude the auditor from using conditional language in a going-concern explanatory paragraph. 3. Preclude an AICPA accounting or audit guide or auditing interpretation …

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report ;Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. The ASB is proposing changes to SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 31 9), to replace the SAS No. 55 definition and description of the internal control structure with the definition and description in Internal Control — Integrated Framework, published by the Committee of …

Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This Guide applies to organizations whose principal operations consist of providing or agreeing to provide health care services and that derive all or almost all of their revenues from the sale of goods or services; it also applies to organizations whose primary activities are the planning, organization, and oversight of such organizations, such as parent or holding companies of health care providers. This Guide applies to health care organizations that are either (a) investor-owned businesses or (b) not-for-profit organizations that have no ownership interest and are essentially self-sustaining from fees charged for goods and services, as defined in Financial Accounting …

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning (PFP) services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Audit and Accounting Guide Guide for Prospective Financial Information. The issuance of this exposure draft was approved by the PFP Executive Committee. This …

Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice ;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Monitoring A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 18, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is considering the issuance of two Statements on Quality Control Standards (SQCSs) to provide a CPA firm with improved guidance for establishing a quality control system for its accounting and auditing practice. The AICPA Division for CPA Firms SEC Practice Section Peer Review Committee and Private Companies Practice Section Peer Review Committee and the AICPA Peer Review Board (collectively the AICPA practice-monitoring committees) have observed that there is a diversity in practice and existing guidance does not address a number of issues CPA firms should consider in establishing a quality control system and suggested the …

Comment Letters To Exposure Draft: Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.