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Full-Text Articles in Business

Sop 82-1: New Standards For Personal Financial Statements, Walter A. Robbins, Kenneth R. Austin Jan 1984

Sop 82-1: New Standards For Personal Financial Statements, Walter A. Robbins, Kenneth R. Austin

Woman C.P.A.

No abstract provided.


Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee Jan 1984

Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee

Statements of Position

This proposed audit and accounting guide would supersede the existing guide published in 1974. It was developed to reflect changes in accounting and auditing that have taken place since the original guide was issued. The proposed guide primarily codifies existing practice in auditing state and local governmental units. Significant areas discussed in the guide include: 1. Recognition and discussion of NCGA statements and other accounting literature issued since the 1974 guide. 2. Recognition that the auditor's report extends to the individual fund types or funds examined rather than the presentation taken as a whole. 3. Discussion of determining the principal …


Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance Jan 1984

Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance

Statements of Position

This proposed audit guide provides guidance to Independent auditors when conducting financial and compliance audits of federal assistance programs awarded to state and local governmental units and Indian tribal governments as required by the Single Audit Act of 1984, Public Law 98-502. This guide and the Industry Audit Guide, Audits of State and Local Governmental Units, are applicable when an auditor is engaged to examine and report on the general purpose financial statements of governmental units that include federal financial assistance funds. Areas discussed in the proposed guide include the following: 1. Legal and regulatory requirements; 2. Findings and questioned …


Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants; Cpa Communications Council Jan 1984

Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants; Cpa Communications Council

Guides, Handbooks and Manuals

No abstract provided.


Questionnaire For Defining A Governmental Reporting Entity, American Institute Of Certified Public Accountants . State And Local Government Accounting Committee Jan 1984

Questionnaire For Defining A Governmental Reporting Entity, American Institute Of Certified Public Accountants . State And Local Government Accounting Committee

Guides, Handbooks and Manuals

No abstract provided.


Guia Para Utilizar Servicios Del Cpa: El Cpa : Su Planificados Financiero Personal, Contadores Publicos Autorizados De Puerto Rico, American Institute Of Certified Public Accountants (Aicpa) Jan 1984

Guia Para Utilizar Servicios Del Cpa: El Cpa : Su Planificados Financiero Personal, Contadores Publicos Autorizados De Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Certified Public Accountants (Aicpa) Jan 1984

Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


A Short-Run Model Of Regional Housing Demand, Thomas Berry Dec 1983

A Short-Run Model Of Regional Housing Demand, Thomas Berry

Thomas D Berry

No abstract provided.