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Full-Text Articles in Business

Proposed Statement On Auditing Standards : Materiality And Audit Risk In Conducting An Audit ;Materiality And Audit Risk In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Proposed Statement On Auditing Standards : Materiality And Audit Risk In Conducting An Audit ;Materiality And Audit Risk In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement provides guidance on the auditor's consideration of materiality and audit risk when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. The concepts of materiality and audit risk affect the application of generally accepted auditing standards, especially the standards of field work and reporting, and are inherent in the autitor's standard report. The concept of materiality recognizes that some matters, either individually or in the aggregate, are important for fair presentation of financial statements, while other matters are not important. Audit risk is the risk that the auditor may unknowingly fail to …


Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Statements Of Position Of The Accounting Standards Division As Of January 1, 1982, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1982

Statements Of Position Of The Accounting Standards Division As Of January 1, 1982, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Mas Engagements; Statement On Standards For Management Advisory Services 2, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1982

Mas Engagements; Statement On Standards For Management Advisory Services 2, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Hospital Audit Guide (1982); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1982

Hospital Audit Guide (1982); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists : A Financial Reporting Practice Aid, October 1982, American Institute Of Certified Public Accountants. Technical Information Division Jan 1982

Disclosure Checklists : A Financial Reporting Practice Aid, October 1982, American Institute Of Certified Public Accountants. Technical Information Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1982

Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1982, American Institute Of Certified Public Accountants Jan 1982

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1982, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Audits Of Fire And Casualty Insurance Companies (1982); Industry Audit Guide: Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1982

Audits Of Fire And Casualty Insurance Companies (1982); Industry Audit Guide: Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Annual Report 1981-82; Message To Members, American Institute Of Certified Public Accountants Jan 1982

Aicpa Annual Report 1981-82; Message To Members, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Annual Report 1981-82, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1982

Annual Report 1981-82, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1982, Mary Mcinnes, James H. Macneill Jan 1982

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1982, Mary Mcinnes, James H. Macneill

AICPA Annual Reports

No abstract provided.


Proposed Statements On Standards For Management Advisory Services : Mas Engagements And Mas Consultations ;Mas Engagements And Mas Consultations; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 30, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1982

Proposed Statements On Standards For Management Advisory Services : Mas Engagements And Mas Consultations ;Mas Engagements And Mas Consultations; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 30, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed statement on MAS (Management Advisory Services) engagements provides guidance on the application of the MAS standards on professional competence, planning and supervision, sufficient relevant data, the role of the practitioner, the understanding with the client, client benefit, and communication of results. The proposed statement on MAS consultations proivides guidance on the application of the general standards on due professional care, planning and supervision, and sufficient relevant data. It proposes that the four technical standards established for MAS engagements in SSMAS no. 1 be made applicable to MAS consultations.


Tabulation Of Cpas As Of July 31, 1982, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Tabulation Of Cpas As Of July 31, 1982, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Uniform Cpa Examination Unofficial Answers May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1982

Uniform Cpa Examination Unofficial Answers May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Uniform Cpa Examination Questions May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1982

Uniform Cpa Examination Questions May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Accountants' Index - 1982 [Brochure], American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Accountants' Index - 1982 [Brochure], American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Firm Associations, March 1982, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Cpa Firm Associations, March 1982, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Audit Problems Encountered In Small Business Engagements: An Executive Summary, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1982

Audit Problems Encountered In Small Business Engagements: An Executive Summary, American Institute Of Certified Public Accountants. Federal Taxation Division

Guides, Handbooks and Manuals

No abstract provided.


User's Guide To Understanding Audits And Auditor's Reports, Alan J. Winters Jan 1982

User's Guide To Understanding Audits And Auditor's Reports, Alan J. Winters

Guides, Handbooks and Manuals

No abstract provided.


Recommended Tax Law Changes, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1982

Recommended Tax Law Changes, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa, Your Professional Organization, American Institute Of Certified Public Accountants Jan 1982

Aicpa, Your Professional Organization, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Remarks Before The Federation Of Schools Of Accountancy, December 7, 1981, Philip B. Chenok Dec 1981

Remarks Before The Federation Of Schools Of Accountancy, December 7, 1981, Philip B. Chenok

Guides, Handbooks and Manuals

No abstract provided.


Practicing Cpa, Vol. 5 No. 12, December 1981, American Institute Of Certified Public Accountants (Aicpa) Dec 1981

Practicing Cpa, Vol. 5 No. 12, December 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1981, American Institute Of Certified Public Accountants (Aicpa) Dec 1981

Cpa Client Bulletin, December 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Mcdonnell Douglas Spirit, December 1981, Mcdonnell Douglas Dec 1981

Mcdonnell Douglas Spirit, December 1981, Mcdonnell Douglas

McDonnell Douglas Corporate Newsletters

McDonnell Douglas Spirit, December 1981 corporate newsletter.


Morehead State University Basketball - Mcdonald's Eagle Classic, Morehead State University. Office Of Athletics. Nov 1981

Morehead State University Basketball - Mcdonald's Eagle Classic, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The official game program from the Morehead State University men and women's basketball teams for the McDonald's Eagle Classic played from November 30 to December 1, 1981.


Morehead State University Vs. Liberty Baptist College, Morehead State University. Office Of Athletics. Nov 1981

Morehead State University Vs. Liberty Baptist College, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The official game program from the November 7, 1981 football game between Morehead State University and Liberty Baptist College.


Legislative Report, Volume 14, Number 11-12, November-December 1981, American Institute Of Certified Public Accountants (Aicpa) Nov 1981

Legislative Report, Volume 14, Number 11-12, November-December 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 5 No. 11, November 1981, American Institute Of Certified Public Accountants (Aicpa) Nov 1981

Practicing Cpa, Vol. 5 No. 11, November 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.