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Full-Text Articles in Business

Internal Control: Progress And Perils, Alan J. Winters, Dan M. Guy Jan 1992

Internal Control: Progress And Perils, Alan J. Winters, Dan M. Guy

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Using Regression Analysis To Assist Audit Judgments In Substantive Testing, Trevor Stewart, Ann Thornton Jan 1992

Using Regression Analysis To Assist Audit Judgments In Substantive Testing, Trevor Stewart, Ann Thornton

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditor's Role: The Philosophy And Psychology Of Independence And Objectivity, James C. Gaa Jan 1992

Auditor's Role: The Philosophy And Psychology Of Independence And Objectivity, James C. Gaa

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditing Symposium Xi: Proceedings Of The 1992 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Rajendra P. Srivastava Jan 1992

Auditing Symposium Xi: Proceedings Of The 1992 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Rajendra P. Srivastava

Proceedings of the University of Kansas Symposium on Auditing Problems

Discussant's response to Self-evaluative privilege / Theodore J. Mock; Using regression analysis to assist audit judgments in substantive testing / Trevor Stewart, Ann Thornton; Discussant's response to Using regression analysis to assist audit judgments in substantive testing / William R. Kinney; Practical experiences with regression analysis / David A. Scott, Wanda A. Wallace; Ethics and morality / William Kanaga; Discussant's response to Practical experiences with regression analysis / Peter R. Gillett; Internal control: Progress and perils / Alan J. Winters, Dan M. Guy; Discussant's response to Internal control: Progress and perils / Andrew D. Bailey; Discussant's response to Auditor's role: …


Litigation Risk Broadly Considered, Jerry D. Sullivan Jan 1992

Litigation Risk Broadly Considered, Jerry D. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Morehead State University Baseball 1992, Morehead State University. Office Of Athletics. Jan 1992

Morehead State University Baseball 1992, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1992 official media guide of the Morehead State University baseball team.


Morehead State University 1992-93 Lady Eagle Basketball, Morehead State University. Office Of Athletics. Jan 1992

Morehead State University 1992-93 Lady Eagle Basketball, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1992-1993 official media guide of the Morehead State University women's basketball team.


Morehead State University 1992 Lady Eagle Volleyball, Morehead State University. Office Of Athletics. Jan 1992

Morehead State University 1992 Lady Eagle Volleyball, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1992 official media guide of the Morehead State University volleyball team.


1992-93 Morehead State University Basketball Eagles, Morehead State University. Office Of Athletics. Jan 1992

1992-93 Morehead State University Basketball Eagles, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1992-1993 official media guide of the Morehead State University basketball team.


Morehead State University Football 1992, Morehead State University. Office Of Athletics. Jan 1992

Morehead State University Football 1992, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1992 official media guide of the Morehead State University football team.


Bulletin No 4216 - Broadscale Boom Spraying, Roger Doyle, Gary Dorr, Des Gilbey, John Peirce Jan 1992

Bulletin No 4216 - Broadscale Boom Spraying, Roger Doyle, Gary Dorr, Des Gilbey, John Peirce

Bulletins 4000 -

For spraying to be effective it must do the job required at a minimum cost, with no unwanted side effects. It is impo1tant to use the right chemical at the right rate, at the right tin1e and in the best conditions.

It is just as important that both the sprayer and the way it is used allows you to meet this objective. This Bulletin will help you select the right boom sprayer, maintain it for efficient operation and use it efficiently and safely.


Aicpa Committees, 1992-93: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants Jan 1992

Aicpa Committees, 1992-93: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 069, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1992

Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 069, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The purpose of this section is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.


Reports On The Processing Of Transactions By Service Organizations; Statement On Auditing Standards, 070, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1992

Reports On The Processing Of Transactions By Service Organizations; Statement On Auditing Standards, 070, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This Statement also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.


Assisting Closely Held Businesses To Plan For Succession, American Institute Of Certified Public Accountants. Mas Small Business Consulting Practices Subcommittee Jan 1992

Assisting Closely Held Businesses To Plan For Succession, American Institute Of Certified Public Accountants. Mas Small Business Consulting Practices Subcommittee

AICPA Committees

No abstract provided.


Assisting A Financially Troubled Business, American Institute Of Certified Public Accountants. Mas Small Business Consulting Practices Subcommittee Jan 1992

Assisting A Financially Troubled Business, American Institute Of Certified Public Accountants. Mas Small Business Consulting Practices Subcommittee

AICPA Committees

No abstract provided.


How The Accounting Profession Is Addressing Upward Mobility Of Women And Family Issues In The Workplace, American Institute Of Certified Public Accountants. Upward Mobility Of Women Committee Jan 1992

How The Accounting Profession Is Addressing Upward Mobility Of Women And Family Issues In The Workplace, American Institute Of Certified Public Accountants. Upward Mobility Of Women Committee

AICPA Committees

No abstract provided.


Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 1992

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Sampling (1992); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Statistical Sampling Subcommittee Jan 1992

Audit Sampling (1992); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Statistical Sampling Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Casinos With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 1992

Audits Of Casinos With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Providers Of Health Care Services With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 1992

Audits Of Providers Of Health Care Services With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1992

Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force Jan 1992

Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1992

Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants Jan 1992

Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants

AICPA Professional Standards

Booklet contains: AICPA Mission Statement Code of professional conduct as amended January 14, 1992 and Bylaws and implementing resolutions of Council as amended January 14, 1992.


Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1992

Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June1992, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Proposed Statement Of Position : Reporting On Advertising Costs;Reporting On Advertising Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Reporting On Advertising Costs;Reporting On Advertising Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on financial reporting on advertising costs. The proposed SOP requires the following: 1. Reporting the costs of all advertising as expenses in the periods in which those costs are incurred, or the first time the advertising takes place, unless the advertising is direct-response advertising that results in probable future economic benefits (future benefits); 2. Reporting the costs of the future benefits of direct-response advertising as assets; 3. Amortizing the amounts reported as assets over the estimated period of the benefits. Also, this proposed SOP requires disclosure of certain information if the future …


Auditing Property/Casualty Insurance Entities' Statutory Financial Statements : Applying Certain Requirements Of The Naic Annual Statement Instructions; Statement Of Position 92-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1992

Auditing Property/Casualty Insurance Entities' Statutory Financial Statements : Applying Certain Requirements Of The Naic Annual Statement Instructions; Statement Of Position 92-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Sept. 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1992

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Sept. 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED ETHICS RULING UNDER RULE 101: Partially Secured Loans; 2. PROPOSED ETHICS RULING UNDER RULE 101: Loan Commitment or Line of Credit; 3. PROPOSED ETHICS RULING UNDER RULE 101: Loans to Partnership in Which Members Are Limited Partners; 4. PROPOSED ETHICS RULING UNDER RULE 101: Loans to Partnership in Which Members Are General Partners; 5. PROPOSED ETHICS RULING UNDER RULE 101: Credit Card Balances and Cash Advances; 6. PROPOSED ETHICS RULING UNDER RULE 101: Member Leasing Property From a Client; 7. PROPOSED ETHICS RULING UNDER RULE 101: Joint Interest in Vacation Home; 8. PROPOSED ETHICS RULING UNDER RULE 102: …