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2006

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Institution
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Articles 1531 - 1560 of 1765

Full-Text Articles in Business

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2006

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

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 Jan 2006

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,"Reporting 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 Jan 2006

Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting 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 Jan 2006

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 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 Jan 2006

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 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 Jan 2006

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.


Employee Stock Option Accounting : Fasb 123(R), Sec Sab No. 107 : Other Recent Authoritative Developments; Financial Reporting Alert, Louis P. Le Guyader, Karin Glupe Jan 2006

Employee Stock Option Accounting : Fasb 123(R), Sec Sab No. 107 : Other Recent Authoritative Developments; Financial Reporting Alert, Louis P. Le Guyader, Karin Glupe

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2006

Construction Contractors Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans Industry Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Employee Benefit Plans Industry Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

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 Jan 2006

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.


Health Care Industry Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2006

Health Care Industry Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


High-Technology Industry Developments - 2006-07; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

High-Technology Industry Developments - 2006-07; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Manufacturing Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Manufacturing Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2006

State And Local Governmental Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force Jan 2006

Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2006

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2006; 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.


Casinos With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 2006

Casinos With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 2006

Construction Contractors With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force Jan 2006

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans With Conforming Changes As Of March 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2006

Employee Benefit Plans With Conforming Changes As Of March 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Federal Government Contractors With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 2006

Federal Government Contractors With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force Jan 2006

Investment Companies, With Conforming Changes As Of May 1, 2006; 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, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 2006

Not-For-Profit Organizations With Conforming Changes As Of May 1, 2006; 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.


Personal Financial Statements Guide With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 2006

Personal Financial Statements Guide With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Companies With Conforming Changes As Of September 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 2006

Property And Liability Insurance Companies With Conforming Changes As Of September 1, 2006; 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, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force Jan 2006

Analytical Procedures, With Conforming Changes As Of May 1, 2006; 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.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2006

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 2006

Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Service Organizations, Applying Sas No. 70, As Amended; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force Jan 2006

Service Organizations, Applying Sas No. 70, As Amended; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2006

State And Local Governments With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.