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- Accountants -- Professional ethics (2)
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- Accounting -- Quality control; Auditing -- Quality control (1)
- Accounting -- Standards -- United States; Financial statements -- Standards -- United States (1)
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- Attest function (Auditing) -- Standards -- United States (1)
- Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States (1)
- Communication in accounting -- Standards -- United States (1)
- Etc. -- United States; Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States (1)
- Financial statements -- Standards -- United States; Accounting -- Standards -- United States (1)
- Laws (1)
- Portfolio management -- Auditing -- Standards -- United States; Portfolio management -- Standards; Investment advisors -- Professional ethics (1)
- Small business -- Valuation; Business enterprises -- Valuation (1)
Articles 1 - 13 of 13
Full-Text Articles in Business
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position 06-1;, American Institute Of Certified Public Accountants. Investment Performance Standards Task Force
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position 06-1;, American Institute Of Certified Public Accountants. Investment Performance Standards Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 61, Communication With Audit Committees, as amended. This proposed SAS establishes standards and provides guidance to an auditor on matters to be communicated with those charged with governance.
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, €Œreporting On An Entity’S Internal Control Over Financial Reporting,€ Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity’S Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, €Œreporting On An Entity’S Internal Control Over Financial Reporting,€ Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity’S Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes standards and provides guidance to a practitioner reporting on an entity's internal control over financial reporting (or on an assertion thereon)1,2 as of a point in time or for a period.3 Guidance is provided on examining: a. The design and operating effectiveness of an entity's internal control. b. The design and operating effectiveness of the internal control of a component of an entity, for example, an operating division of an entity or its accounts receivable function. (See paragraph 247.) c. The effectiveness of the design of an entity's internal control, including internal control that has not yet …
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
1. The proposed SAS Omnibus will amend the general and reporting standards that were not amended by SAS No. 105. The proposed SAS Omnibus will also amend those SASs that quote the 10 standards to conform them with the changes in SAS No. 105 and to the changes proposed in this Statement. 2. The proposed amendment to SAS No. 99, Consideration of Fraud in a Financial Statement Audit, adds a footnote to SAS No. 99 that provides a clear link between the auditor’s consideration of fraud and the auditor’s assessment of risk and the auditor’s procedures in response to those …
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SSAE: 1. Identifies the body of attest literature. 2. Clarifies the authority of attest publications issued by the AICPA and others. 3. Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement. 4. Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.
Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SQCS defines the engagement quality control review (often referred to as a concurring review), and requires firms to establish criteria to determine which engagements are to be subject to an engagement quality control review. It also provides guidance on policies and procedures for performing engagement quality control reviews. An engagement quality control review should include a review of the financial statements or other subject matter information and the report, and, in particular, consideration of whether the report is appropriate. An engagement quality control review also should include either (i) a discussion with the practitioner-in-charge, (ii) a review of …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,†of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties†by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,†of AR section 100 by deleting the “typical titles†for …