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Practice Alert No. 2001-2; Audit Considerations In Times Of Economic Uncertainty, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Practice Alert No. 2001-2; Audit Considerations In Times Of Economic Uncertainty, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financial Information Resources For Special Librarians, Di Su Apr 2000

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan E. Brill Jan 2000

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

Guides, Handbooks and Manuals

No abstract provided.


Make Audits Pay : Leveraging The Audit Into Consulting Services, Michael J. Ramos, Linda Delahanty Jan 1999

Make Audits Pay : Leveraging The Audit Into Consulting Services, Michael J. Ramos, Linda Delahanty

Guides, Handbooks and Manuals

No abstract provided.


Analytical Procedures (1998); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force Jan 1998

Analytical Procedures (1998); 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.


Consideration Of The Internal Control Structure In A Financial Statement Audit, New Edition As Of April 1, 1996; Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Revision Task Force Jan 1996

Consideration Of The Internal Control Structure In A Financial Statement Audit, New Edition As Of April 1, 1996; Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


How Do I Know If My Organizations' Internal Controls Are Working? Some Common Sense Questions For Senior Executives And Directors, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1995

How Do I Know If My Organizations' Internal Controls Are Working? Some Common Sense Questions For Senior Executives And Directors, Committee Of Sponsoring Organizations Of The Treadway Commission

Guides, Handbooks and Manuals

No abstract provided.


Internal Control: How It Evolved In Four English-Speaking Countries, David Hay Jan 1993

Internal Control: How It Evolved In Four English-Speaking Countries, David Hay

Accounting Historians Journal

The concept of internal control, as embodied in auditing standards and other statements by professional accounting bodies, has varied over time and geographically. There are, however, a number of similarities in the events that shaped professional statements concerned with internal control in the United States, United Kingdom, Australia and New Zealand. The evolution of internal control has been influenced by increasing public expectations of auditing standards. Another influence was a trend in the evolution of management control concepts towards recognizing a broader range of influences on the control of organizations: These trends have been opposed by auditors, who wished to …


Internal Control: Progress And Perils, Alan J. Winters, Dan M. Guy Jan 1992

Internal Control: Progress And Perils, Alan J. Winters, Dan M. Guy

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Internal Control: Progress And Perils", Andrew D. Bailey Jan 1992

Discussant's Response To "Internal Control: Progress And Perils", Andrew D. Bailey

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Audit And Security Issues With Expert Systems;, Daniel Edmund O'Leary Jan 1992

Audit And Security Issues With Expert Systems;, Daniel Edmund O'Leary

Guides, Handbooks and Manuals

No abstract provided.


Understanding Compilation, Review, And Audit, American Institute Of Certified Public Accountants. Communications Division; Jan 1992

Understanding Compilation, Review, And Audit, American Institute Of Certified Public Accountants. Communications Division;

Guides, Handbooks and Manuals

No abstract provided.


Notice To Practitioners: Audit, Review, And Compilation Considerations : When A Predecessor Accountant Has Ceased Operations, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Notice To Practitioners: Audit, Review, And Compilation Considerations : When A Predecessor Accountant Has Ceased Operations, American Institute Of Certified Public Accountants. Auditing Standards Division

AICPA Professional Standards

No abstract provided.


Consideration Of The Internal Control Structure In A Financial Statement Audit (1990); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force Jan 1990

Consideration Of The Internal Control Structure In A Financial Statement Audit (1990); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus, Jane E. Morton, William L. Felix Jan 1990

Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus, Jane E. Morton, William L. Felix

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Analytical Procedure Results As Substantive Evidence", Abraham D. Akresh Jan 1990

Discussant's Response To "Analytical Procedure Results As Substantive Evidence", Abraham D. Akresh

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Analytical Procedure Results As Substantive Evidence, William R. Kinney, Christine M. Hanes Jan 1990

Analytical Procedure Results As Substantive Evidence, William R. Kinney, Christine M. Hanes

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus", Richard W. Kruetzfeldt Jan 1990

Discussant's Response To "Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus", Richard W. Kruetzfeldt

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1990

Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is considering the issuance of this proposed Statement to provide practitioners with expanded guidance when considering work performed by internal auditors. Internal auditors are responsible for providing analyses, evaluations, assurances, recommendations, and other information to the entity's management and board of directors or others with equivalent authority and responsibility. Many of these activities are relevant to the audit because they provide evidence about the design and effectiveness of internal control structure policies and procedures or direct evidence about misstatements of financial data contained in financial statements. This proposed Statement contains factors to assist auditors in considering …


Audit Planning, Revised 1990; Technical Information For Practitioners Series, 2, Michael A. Tursi Jan 1990

Audit Planning, Revised 1990; Technical Information For Practitioners Series, 2, Michael A. Tursi

Guides, Handbooks and Manuals

No abstract provided.


Report On The Internal Control Structure In Audits Of Investment Companies; Statement Of Position 89-7;, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1989

Report On The Internal Control Structure In Audits Of Investment Companies; Statement Of Position 89-7;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audit Planning, Revised 1989; Technical Information For Practitioners Series, 2, Michael A. Tursi Jan 1989

Audit Planning, Revised 1989; Technical Information For Practitioners Series, 2, Michael A. Tursi

Guides, Handbooks and Manuals

No abstract provided.


Independent Auditor's Consideration Of The Work Of Internal Auditors : A Joint Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants Jan 1989

Independent Auditor's Consideration Of The Work Of Internal Auditors : A Joint Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants

Guides, Handbooks and Manuals

No abstract provided.


Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the audit committee or to individuals with a level of authority and responsibility equivalent to an audit committee in organizations that do not have one, such as the board of directors, the board of trustees, an owner in an owner-managed enterprise, or others who may have engaged the auditor. For the purpose of this Statement, the term audit committee is used to refer to he appropriate …


Discussant's Response To "Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced", William R. Kinney Jan 1988

Discussant's Response To "Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced", William R. Kinney

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced, Jerry D. Sullivan Jan 1988

Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced, Jerry D. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Survey Of Business Practices— Committee Of Sponsoring Organizations Of The Treadway Commission, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1988

Survey Of Business Practices— Committee Of Sponsoring Organizations Of The Treadway Commission, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report On A Survey Of Business Practices September 1988, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1988

Report On A Survey Of Business Practices September 1988, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1987

Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Management, audit committees, and others repsonsible for internal control in an entity have indicated that they have difficulty understanding the auditor's report on material weaknesses in internal control identified in a financial statement audit. These users, and many auditors, also have indicated that the concept of a material weakness in internal control is ambiguous and, therefore, difficult to apply in practice. They also believe that because the concept relates only to material misstatements of financial statements, some significant internal control deficiencies may not be reported. This proposed statement on auditing statnadards would clarify report language and replace the concept of …


Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1987

Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements. Analytical procedures can be effective in identifying financial misstatements and alerting the auditor to the possiblity of certain types of material irregularity.