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Articles 181 - 210 of 234
Full-Text Articles in Business
Washington Report, Vol. 9 No.32, October 6, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.32, October 6, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.30, September 22, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.30, September 22, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.35, October 27, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.35, October 27, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.3, March 17, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.3, March 17, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.29, September 15, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.29, September 15, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.38, November 17, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.38, November 17, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Accountants' Index. Twenty-Eighth Supplement, January-December 1979, Volume 1: A-L, Jane Kubat, American Institute Of Certified Public Accountants
Accountants' Index. Twenty-Eighth Supplement, January-December 1979, Volume 1: A-L, Jane Kubat, American Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Accountants' Index. Twenty-Eighth Supplement, January-December 1979, Volume 2: M-Z, Jane Kubat, American Institute Of Certified Public Accountants
Accountants' Index. Twenty-Eighth Supplement, January-December 1979, Volume 2: M-Z, Jane Kubat, American Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Disclosure Checklists : A Financial Reporting Practice Aid, November 1980, American Institute Of Certified Public Accountants. Technical Information Division
Disclosure Checklists : A Financial Reporting Practice Aid, November 1980, American Institute Of Certified Public Accountants. Technical Information Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Tabulation Of Cpas As Of July 31, 1980, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1980, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 1979-80, American Institute Of Certified Public Accountants
Aicpa Annual Report 1979-80, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Annual Report 1979-80, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1979-80, 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, 1980, James H. Macneill, Mary Mcinnes
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1980, James H. Macneill, Mary Mcinnes
AICPA Annual Reports
No abstract provided.
Uniform Cpa Examination Questions May 1978 To November 1979, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination Questions May 1978 To November 1979, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Uniform Statistical Information Questionnaire : 1980, A Supplementary Report, Park E. Leathers, James A. Sullivan, Jerome Bernstein
Uniform Statistical Information Questionnaire : 1980, A Supplementary Report, Park E. Leathers, James A. Sullivan, Jerome Bernstein
Examinations and Study
No abstract provided.
Uniform Cpa Examination Unofficial Answers May 1978 To November 1979, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination Unofficial Answers May 1978 To November 1979, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Proposal To Increase The Education Requirement To Sit For The Cpa Examination, American Institute Of Certified Public Accountants. Relations With Educators Division
Proposal To Increase The Education Requirement To Sit For The Cpa Examination, American Institute Of Certified Public Accountants. Relations With Educators Division
Examinations and Study
No abstract provided.
Proposal To Increase The Education Requirement To Sit For The Cpa Examination, American Institute Of Certified Public Accountants. Relations With Educators Division
Proposal To Increase The Education Requirement To Sit For The Cpa Examination, American Institute Of Certified Public Accountants. Relations With Educators Division
Examinations and Study
No abstract provided.
Accounting For Title Insurance Companies : Proposal To The Financial Accounting Standards Board. January 31, 1980; Statement Of Position 80-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Title Insurance Companies : Proposal To The Financial Accounting Standards Board. January 31, 1980; Statement Of Position 80-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statements Of Position Of The Accounting Standards Division As Of January 1, 1980, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements Of Position Of The Accounting Standards Division As Of January 1, 1980, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Adequacy Of Disclosure In Financial Statements;Adequacy Of Disclosure In Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Feb. 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Adequacy Of Disclosure In Financial Statements;Adequacy Of Disclosure In Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Feb. 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement would supersede SAS No. 1, section 430 "Adequacy of Informative Disclosure." The proposed Statement does not modify the basic concepts of section 430. However, section 430 is being replaced to eliminate guidance that is no longer applicable and to achieve consistency with subsequent authoritative pronouncements, such as SAS Nos. 12 and 17 and FASB Statement No. 5. Also, the proposed Statement provides additional guidance on the meaning of "practicable" in the disclosure context.
Proposed Content Specification Outlines For The Uniform Certified Public Accountant Examination; Exposure Draft (American Institute Of Certified Public Accountants), 1980, March 10, American Institute Of Certified Public Accountants. Board Of Examiners
Proposed Content Specification Outlines For The Uniform Certified Public Accountant Examination; Exposure Draft (American Institute Of Certified Public Accountants), 1980, March 10, American Institute Of Certified Public Accountants. Board Of Examiners
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audit And Accounting Guide For Construction Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Jan. 5, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Audit And Accounting Guide For Construction Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Jan. 5, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Exposure Drafts, Comment Letters, and Statements of Position
This guide supersedes the AICPA industry audit guide, Audits of Construction Contractors, which was published in 1965 as a combination of an accounting guide and an auditing guide that the AICPA had published separately in 1959. Since its issuance, Audits of Construction Contractors has served as an authoritative guide for accounting, auditing, and financial reporting in the construction industry; within the industry, both issuers and users of financial statements use the guide as a manual. However, since the guide was issued, the construction industry and the environment of business and financial reporting have changed substantially. The size, sophistication, and complexity …
Proposed Statement On Auditing Standards : The Auditor's Considerations When A Question Arises About An Entity's Continued Existence;Auditor's Considerations When A Question Arises About An Entity's Continued Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1980, March 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Considerations When A Question Arises About An Entity's Continued Existence;Auditor's Considerations When A Question Arises About An Entity's Continued Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1980, March 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Under generally accepted accounting principles, continuation for an entity is usually assumed in the absence of information to the contrary. The proposed Statement describes the types of contrary information that may raise questions about an entity's ability to continue and factors that may mitigate such information and describes the auditor's related considerations, including consideration of relevant plans of management and prospective data. The proposed Statement also discusses the adequacy of informative disclosures and the effects on the auditor's report when a question has been raised about an entity's ability to continue in existence. The proposed Statement does not, however, change …
Operational Auditing By Cpa Firms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 18, American Institute Of Certified Public Accountants. Special Committee On Operational And Management Auditing
Operational Auditing By Cpa Firms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 18, American Institute Of Certified Public Accountants. Special Committee On Operational And Management Auditing
Exposure Drafts, Comment Letters, and Statements of Position
Accounting firms were making reviews of client operations long before audits of financial statements became commonplace. However, the literature of the AICPA contains few references to and little guidance for operational audits ing, the term in general use for reviews of operations. The Special Committee on Operational and Management Auditing was appointed in 1978 to research the subject and develop appropriate information for Institute members. This report contains information on operational auditing engagements which the Special Committee believes will be of interest to practitioners. It has been prepared with the following objectives: 1. To define operational audit engagements and to …
Proposed Audit Guide : Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 30, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee
Proposed Audit Guide : Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 30, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed guide provides guidance to the independent auditor in examining and reporting on the financial statements of employee benefit plans, including defined benefit pension plans, defined contribution plans, and health and welfare benefit plans. In March 1980 the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 35, Accounting and Reporting by Defined Benefit Pension Plans, which established generally accepted accounting principles for defined benefit pension plans and prescribed the general form and content of financial statements of those plans. Chapter 2 of this guide describes the principal provisions of FASB Statement No. 35; however, it should …
Proposed Guide : The Audits Of Certain Nonprofit Organizations ;Audits Of Certain Nonprofit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1980, July 15, American Institute Of Certified Public Accountants. Nonprofit Organizations Subcommittee
Proposed Guide : The Audits Of Certain Nonprofit Organizations ;Audits Of Certain Nonprofit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1980, July 15, American Institute Of Certified Public Accountants. Nonprofit Organizations Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
This guide provides guidance to the independent auditor in examining and reporting on the financial statements of nonprofit organizations not covered by the guides on hospital, Colleges and universities, voluntary health and welfare organizations, and state and local governmental units. This guide is directed toward those aspects of the examination of nonprofit organizations' financial statements that are unique or are considered particularly significant to such an examination. Accordingly, this guide does not discuss comprehensively the examination of the financial statements of a nonprofit organization.
Proposed Statement On Auditing Standards : Letters For Underwriters And Interim Reviews ... Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Letters For Underwriters And Interim Reviews;Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Aug. 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Letters For Underwriters And Interim Reviews ... Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Letters For Underwriters And Interim Reviews;Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Aug. 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The first Statement amends Statement on Auditing Sandards No. 1, section 630, "Letters for Underwriters"; Section 710, "Filings under Federal Securities Statutes"; and SAS No. 24, Review of Interim Financial Information. The amendments are proposed in response to changes in professional standards and rules of the Securities and Exchange Commission, relating primarily to an accountant's review of interim financial information. The second proposed Statement amends SAS No. 14, "Special Reports," paragraphs 15-17 to permit an accountant's report on the results of applying agreed-upon procedures to specified elements, accounts, and items of a financial statement to be accompanied by the entity's …
Proposed Statement On Auditing Standards : The Auditor's Standard Report ;Auditor's Standard Report; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Sept. 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Standard Report ;Auditor's Standard Report; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Sept. 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement concerns the content and wording of the standard report on audited financial statements and it would make seven changes in the current form of the report. These changes are intended to give a clearer indication of the character of the audit and the degree of responsibility the auditor is taking by having the report state certain concepts that currently exist in authoritative accounting and auditing literature but are only implied in the current form of the report.
Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Certain Prescribed Forms;Financial Statements Included In Certain Prescribed Forms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Sept. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Certain Prescribed Forms;Financial Statements Included In Certain Prescribed Forms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Sept. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement, which will amend certain paragraphs of SSARS 1, makes it clear that the accountant's reporting obligation, discussed in paragraphs 5 through 7, of SSARS 1, extends to the compilation or review of financial statements included in a prescribed form but it provides a modified form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted accounting principles (including disclosures) or, where applicable, from a comprehensive basis of accounting other than generally accepted principles.