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2004

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Institution
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Articles 1411 - 1440 of 1624

Full-Text Articles in Business

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2004

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED ETHICS RULING NO. 112 UNDER RULE 102: Use of a Third-Party Service Provider to Assist a Member in Providing Professional Services; 2. PROPOSED ETHICS RULING NO. 12 UNDER RULES 201 AND 202: Applicability of General and Technical Standards When Using a Third-Party Service Provider; 3. PROPOSED REVISION OF ETHICS RULING NO. 1 UNDER RULE 301: Use of a Third-Party Service Provider to Provide Professional Services to Clients or Administrative Support Services to the Member Computer Processing of Clients' Returns; 4. PROPOSED DELETION OF ETHICS RULING NO. 5 UNDER RULE 301: Records Retention Agency


Enterprise Risk Management Framework, Exposure Draft For Public Comment, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2004

Enterprise Risk Management Framework, Exposure Draft For Public Comment, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Performance Of Review Engagements : (Amends Statement On Standards For Accounting And Review Services, No. 1, Compilation And Review Of Financial Statements, Aicpa, Professional Standards, Vol. 2, Ar Sec. 100); Statement On Standards For Accounting And Review Services 10; Statement On Standards For Accounting And Review Services 10, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2004

Performance Of Review Engagements : (Amends Statement On Standards For Accounting And Review Services, No. 1, Compilation And Review Of Financial Statements, Aicpa, Professional Standards, Vol. 2, Ar Sec. 100); Statement On Standards For Accounting And Review Services 10; Statement On Standards For Accounting And Review Services 10, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

Copyright and permission to reprint held by: American Institute of Certified Public Accountants


Measuring Damages Involving Individuals : A Cpa's Litigation Service Guide With Case Studies, Holly Sharp, American Institute Of Certified Public Accountants Jan 2004

Measuring Damages Involving Individuals : A Cpa's Litigation Service Guide With Case Studies, Holly Sharp, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2004

Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force Jan 2004

Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) was issued to assist CPAs in auditing the statement of social insurance. a financial statement required by Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 17, Accounting for Social Insurance, and SFFAS No. 25, Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment. In summary, a statement of social insurance is a long-term projection of the present value of the income to be received from or on behalf of existing and future participants of social insurance programs (for example, Social Security), the present value of the benefits …


Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2004

Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) provides guidance on accounting by insurance enterprises for deferred acquisition costs on internal replacements other than those specifically described in Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of lnvestments. The SOP defines an internal replacement as a modification in product benefits, coverages, or features that occurs by the exchange of a contract for a new contract, amendment, endorsement, or rider to a contract, or the election of a feature within a …


Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2004

Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force Jan 2004

Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 11; Statement On Standards For Accounting And Review Services 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee. Compilation And Review Of Financial Statements Jan 2004

Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 11; Statement On Standards For Accounting And Review Services 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee. Compilation And Review Of Financial Statements

AICPA Professional Standards

No abstract provided.


Why Do Auditors Over-Rely On Weak Analytical Procedures? The Role Of Outcome And Insensitivity To Precision, Steven M. Glover, Douglas F. Prawitt, T. Jeffrey Wilks Jan 2004

Why Do Auditors Over-Rely On Weak Analytical Procedures? The Role Of Outcome And Insensitivity To Precision, Steven M. Glover, Douglas F. Prawitt, T. Jeffrey Wilks

Faculty Publications

Recent evidence from highly publicized frauds and from the Public Oversight Board’s Panel on Audit Effectiveness (2000) indicates that auditors sometimes over-rely on weak evidence supporting a clean audit opinion. In experiment 1 we examine whether a favorable outcome, together with insensitivity to factors relating to the strength of evidence, could lead to over-reliance on weak substantive procedures. In experiment 2 we examine whether an explicit ex ante prompt can sensitize auditors to the weaknesses of an unreliable substantive procedure. Our examination is conducted in the context of substantive analytical procedures that are performed to provide evidence during the substantive …


Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Employee Benefit Plans Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2004

Employee Benefit Plans Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2004

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.


High-Technology Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2004

High-Technology Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Insurance Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2004

Insurance Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2004

Real Estate Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 2004

Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting History Collections, University Of Mississippi. Library Jan 2004

Accounting History Collections, University Of Mississippi. Library

Guides, Handbooks and Manuals

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2004

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 2004

Common Interest Realty Associations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit And Accounting Manual, Nonauthoritative Practice Aids, As Of July 1, 2004, Lori West, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Jan 2004

Audit And Accounting Manual, Nonauthoritative Practice Aids, As Of July 1, 2004, Lori West, American Institute Of Certified Public Accountants. Accounting And Auditing Publications

Guides, Handbooks and Manuals

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, New Edition As Of January 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2004

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, New Edition As Of January 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 2004

Construction Contractors With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Organizations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 2004

Health Care Organizations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force Jan 2004

Investment Companies, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 2004

Not-For-Profit Organizations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee Jan 2004

Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 2004

Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Analytical Procedures, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force Jan 2004

Analytical Procedures, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.