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Articles 14641 - 14670 of 17622
Full-Text Articles in Business
Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing. Examples of such specialists include actuaries, appraisers, attorneys, engineers, and geologists.
Limited Review Of Interim Financial Information; Statement On Auditing Standards, 010, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Limited Review Of Interim Financial Information; Statement On Auditing Standards, 010, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement describes the nature, timing and extent of procedures that the independent certified public accountant should apply to interim financial information when the accountant has been engaged to make a limited review of that information.
Illustrations Of The Disclosure Of Related Party Transactions; Financial Report Survey, 08, Hortense Goodman, Leonard Lorensen
Illustrations Of The Disclosure Of Related Party Transactions; Financial Report Survey, 08, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Illustrations Of Departures From The Auditor's Standard Report : A Survey Of The Application Of Statement On Auditing Standards No. 2; Financial Report Survey, 07, Hortense Goodman, Leonard Lorensen
Illustrations Of Departures From The Auditor's Standard Report : A Survey Of The Application Of Statement On Auditing Standards No. 2; Financial Report Survey, 07, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Illustrations Of The Summary Of Operations And Related Management Discussion And Analysis : A Survey Of The Application Of Rules 14a-3 And 14c-3 Of The Securities Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 06, Hortense Goodman, Leonard Lorensen
Illustrations Of The Summary Of Operations And Related Management Discussion And Analysis : A Survey Of The Application Of Rules 14a-3 And 14c-3 Of The Securities Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 06, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Statement Of Position On Revenue Recognition When Right Of Return Exists;Revenue Recognition When Right Of Return Exists; Statement Of Position 75-1; Statement Of Position 75-1, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body
Statement Of Position On Revenue Recognition When Right Of Return Exists;Revenue Recognition When Right Of Return Exists; Statement Of Position 75-1; Statement Of Position 75-1, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing
Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Presentation And Disclosure Of Financial Forecasts; Statement Of Position 75-4;, American Institute Of Certified Public Accountants. Accounting Standards Division
Presentation And Disclosure Of Financial Forecasts; Statement Of Position 75-4;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Questions Concerning Profit Recognition On Sales Of Real Estate : Proposal To To Financial Accounting Standards Board To Clarify Aicpa Industry Accounting Guide On Accounting For Profit Recognition On Sales Of Real Estate; Statement Of Position 75-6;, American Institute Of Certified Public Accountants. Accounting Standards Division
Questions Concerning Profit Recognition On Sales Of Real Estate : Proposal To To Financial Accounting Standards Board To Clarify Aicpa Industry Accounting Guide On Accounting For Profit Recognition On Sales Of Real Estate; Statement Of Position 75-6;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audits Of Colleges And Universities (1975); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On College And University Accounting And Auditing
Audits Of Colleges And Universities (1975); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On College And University Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 005, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 005, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.
Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 007, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Communications Between Predecessor And Successor Auditors; Statement On Auditing Standards, 007, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The purpose of this Statement is to provide guidance on communications between predecessor and successor auditors when a change of auditors has taken place or is in process. The term "predecessor auditor" refers to an auditor who has resigned or who has been notified that his services have been terminated. The term "successor auditor" refers to an auditor who has accepted an engagement or an auditor who has been invited to make a proposal for an engagement. This Statement applies whenever an independent auditor has been retained, or is to be retained, to make an examination of financial statements in …
Related Party Transactions; Statement On Auditing Standards, 006, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Related Party Transactions; Statement On Auditing Standards, 006, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on procedures that should be considered by the auditor when he is performing an examination of financial statements in accordance with generally accepted auditing standards to identify related party transactions and to satisfy himself as to the substance of and accounting for such transactions, including financial statement disclosure. The procedures set forth herein should not be considered all-inclusive. Also, not all of them may be required in every examination.
Other Information In Documents Containing Audited Financial Statements; Statement On Auditing Standards, 008, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Other Information In Documents Containing Audited Financial Statements; Statement On Auditing Standards, 008, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
An entity may publish various documents that contain information (hereinafter, "other information") in addition to audited financial statements and the independent auditor's report thereon. This Statement provides guidance for the auditor's consideration of other information included in such documents. This Statement is applicable only to other information contained in (a) annual reports to holders of securities or beneficial interests, annual reports of organizations for charitable or philanthropic purposes distributed to the public, and annual reports filed with regulatory authorities under the Securities Exchange Act of 1934 or (b) other documents to which the auditor, at the client's request, devotes attention.
Guidelines For Systems For The Preparation Of Financial Forecasts; Management Advisory Services Guideline Series, No. 3, American Institute Of Certified Public Accountants
Guidelines For Systems For The Preparation Of Financial Forecasts; Management Advisory Services Guideline Series, No. 3, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 34, October 20, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Washington Report, Vol. 4 No. 34, October 20, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 12, May 19, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 12, May 19, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 29, September 15, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 29, September 15, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 31, September 29, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 31, September 29, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 3, March 17, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 3, March 17, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 10, May 5, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 10, May 5, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 5, March 31, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 5, March 31, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 7, April 14, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 7, April 14, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 20, July 14, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 20, July 14, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 8, April 21, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 8, April 21, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 23, August 4, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 23, August 4, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 19, July 7, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 19, July 7, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 13, May 26, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Washington Report, Vol. 4 No. 13, May 26, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 4 No. 41, December 8, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Washington Report, Vol. 4 No. 41, December 8, 1975, American Institute Of Certified Public Accountants, Wade S. Williams
Newsletters
No abstract provided.
What's Going On, (July, 1975), American Institute Of Certified Public Accountants
What's Going On, (July, 1975), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.