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Full-Text Articles in Business

Illustrations Of Reporting The Results Of Operations : A Survey Of Reporting Under Apb Opinion No. 30; Financial Report Survey, 03, Hortense Goodman, Leonard Lorensen Jan 1974

Illustrations Of Reporting The Results Of Operations : A Survey Of Reporting Under Apb Opinion No. 30; Financial Report Survey, 03, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.


Reports On Audited Financial Statements; Statement On Auditing Standards, 002, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Reports On Audited Financial Statements; Statement On Auditing Standards, 002, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement applies to auditors' reports issued in connection with examinations of financial statements that are intended to present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. It distinguishes the types of reports, describes the circumstances in which each is appropriate, and provides examples.


Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

1. Section 320, The Auditor's Study and Evaluation of Internal Control of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts of accounting control and concludes that accounting control is within the scope of the study and evaluation of internal control contemplated by generally accepted auditing standards, while administrative control is not.


Accounting Trends And Techniques, 28th Annual Survey, 1974 Edition, American Institute Of Certified Public Accountants Jan 1974

Accounting Trends And Techniques, 28th Annual Survey, 1974 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Decision Theory View Of Auditing, William L. Felix Jan 1974

Decision Theory View Of Auditing, William L. Felix

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To Setting Standards For Statistical Sampling In Auditing, Lawrence L. Vance Jan 1974

Discussant's Response To Setting Standards For Statistical Sampling In Auditing, Lawrence L. Vance

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To The Sample Of One: Indispensable Or Indefensible?, Alvin A. Arens Jan 1974

Discussant's Response To The Sample Of One: Indispensable Or Indefensible?, Alvin A. Arens

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To Controlling Audit Quality: A Responsibility Of The Profession?, Gordon L. Murray Jan 1974

Discussant's Response To Controlling Audit Quality: A Responsibility Of The Profession?, Gordon L. Murray

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Case For Continuation Of Mandatory Independent Audits For Publicly Held Companies, John C. Burton Jan 1974

Case For Continuation Of Mandatory Independent Audits For Publicly Held Companies, John C. Burton

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Relationship Of Auditing Standards To Detection Of Fraud, George R. Catlett Jan 1974

Relationship Of Auditing Standards To Detection Of Fraud, George R. Catlett

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Controlling Audit Quality: A Responsibility Of The Profession?, Andrew P. Marincovich Jan 1974

Controlling Audit Quality: A Responsibility Of The Profession?, Andrew P. Marincovich

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To Relationship Of Auditing Standards To Detection Of Fraud, John J. Willingham Jan 1974

Discussant's Response To Relationship Of Auditing Standards To Detection Of Fraud, John J. Willingham

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditor Independence: Its Historical Development And Some Proposals For Research, R. Glen Berryman Jan 1974

Auditor Independence: Its Historical Development And Some Proposals For Research, R. Glen Berryman

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To The New Aicpa Audit Commission -- Will The Real Questions Please Stand Up?, Jack C. Robertson Jan 1974

Discussant's Response To The New Aicpa Audit Commission -- Will The Real Questions Please Stand Up?, Jack C. Robertson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To A Decision Theory View Of Auditing, James Loebbecke Jan 1974

Discussant's Response To A Decision Theory View Of Auditing, James Loebbecke

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Sample Of One: Indispensable Or Indefensible?, Gregory M. Boni Jan 1974

Sample Of One: Indispensable Or Indefensible?, Gregory M. Boni

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Setting Standards For Statistical Sampling In Auditing, John C. Broderick Jan 1974

Setting Standards For Statistical Sampling In Auditing, John C. Broderick

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Morehead State University 1974 Football Guide, Morehead State University. Office Of Athletics. Jan 1974

Morehead State University 1974 Football Guide, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1974 official media guide for the Morehead State University football team.


Eagle Baseball '74, Morehead State University. Office Of Athletics. Jan 1974

Eagle Baseball '74, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1974 schedule card for the Morehead State University baseball team.


Morehead State Golf 1974, Morehead State University. Office Of Athletics. Jan 1974

Morehead State Golf 1974, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1974 official media guide of the Morehead State University golf team.


Morehead State University Eagles And Lady Eagles Indoor Track, Morehead State University. Office Of Athletics. Jan 1974

Morehead State University Eagles And Lady Eagles Indoor Track, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1974 official media guide for the Morehead State University men and women's track teams.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1974, Daniel Lincolm Sweeney Jan 1974

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1974, Daniel Lincolm Sweeney

AICPA Annual Reports

No abstract provided.


Dental Insurance, Your Dentist And You (1974), American Dental Association Jan 1974

Dental Insurance, Your Dentist And You (1974), American Dental Association

Patient Dental Health Education Materials 1929-1981

No abstract provided.


Uniform Cpa Examination Questions May 1972 To November 1973, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1974

Uniform Cpa Examination Questions May 1972 To November 1973, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Quality Control Considerations For A Firm Of Independent Auditors; Statement On Auditing Standards, 004, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Quality Control Considerations For A Firm Of Independent Auditors; Statement On Auditing Standards, 004, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members, when they are associated with financial statements, to comply with the applicable generally accepted auditing standards. Those standards have to do primarily with the characteristics and conduct of individual auditors. A need has arisen to identify policies and procedures of a firm of independent auditors (referred to hereinafter as "a firm" or "the firm") that may affect the quality of work in its audit engagements. This Statement sets forth certain considerations in establishing policies and procedures that …


Committee Handbook, 1974-1976: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants Jan 1974

Committee Handbook, 1974-1976: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Profession Integrates: Report -- December 1974, American Institute Of Certified Public Accountants. Committee On Minority Recruitment And Equal Opportunity Jan 1974

Profession Integrates: Report -- December 1974, American Institute Of Certified Public Accountants. Committee On Minority Recruitment And Equal Opportunity

AICPA Committees

No abstract provided.


Audit Report Criteria: An Empirical Examination; Technical Research Report 3;, Stephen E. Loeb, James P. Bedingfield Jan 1974

Audit Report Criteria: An Empirical Examination; Technical Research Report 3;, Stephen E. Loeb, James P. Bedingfield

Guides, Handbooks and Manuals

No abstract provided.


Discussion Draft : Report Of The Committee On Scope And Structure, American Institute Of Certified Public Accountants. Committee On Scope And Structure Jan 1974

Discussion Draft : Report Of The Committee On Scope And Structure, American Institute Of Certified Public Accountants. Committee On Scope And Structure

AICPA Committees

No abstract provided.


Going Public?, American Institute Of Certified Public Accountants. Special Committee To Study Displacement Of Cpa Firms Jan 1974

Going Public?, American Institute Of Certified Public Accountants. Special Committee To Study Displacement Of Cpa Firms

Guides, Handbooks and Manuals

No abstract provided.