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Full-Text Articles in Business
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, Accounting Principles, of the AICPA's Code of Professional Conduct. This amendment adds the following two new paragraphs to Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report, to establish a hierarchy of accounting principles for federal governmental entities.
Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, AICPA, Professional Standards, vol. 1, AU sec. 622; Amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508; and Amendment to SAS No. 84, Communications Between Predecessor and Successor Auditors, AICPA, Professional Standards, vol. 1, AU sec. 315.
Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.