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Articles 10981 - 11010 of 16682
Full-Text Articles in Accounting
Auditor's Study And Evaluation Of Internal Control In Edp Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March, American Institute Of Certified Public Accountants. Computer Auditing Subcommittee
Auditor's Study And Evaluation Of Internal Control In Edp Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March, American Institute Of Certified Public Accountants. Computer Auditing Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
The basic objectives of this audit guide are to: 1. Describe and recommend procedures to be performed in a study and evaluation of EDP (Electronic Data Processing) accounting controls in an audit. 2. Assist the auditor in meeting the requirements of Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control, through illustration and description of various control techniques and procedures. 3. Outline some typical tests of compliance that can be applied to EDP accounting controls. 4. Discuss, in general terms, the effect that a weakness in EDP accounting control might …
Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results
Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results
Exposure Drafts, Comment Letters, and Statements of Position
The issuance in 1972 of the United States Accounting Office's Standards for the Audits of Governmental Organizations, Programs, Activities and Functions significantly expanded the meaning of the word audit when it is to be applied to governmental and government funded activities. As a result, the CPA engaged to perform a governmental audit may now be expected to do far more than in the past. In addition to the traditional examination of financial statements in accordance with generally accepted auditing standards, expanded governmental audits may be concerned with the following questions: 1. Is the entity managing or utilizing its resources in …
Proposed Statement On Auditing Standards : Reports On Comparative Financial Statements;Reports On Comparative Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1976, July 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Reports On Comparative Financial Statements;Reports On Comparative Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1976, July 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides guidance on reporting on comparative financial statements, whether audited or unaudited. It requires the auditor to update his opinion on prior-period audited financial statements presented on a comparative basis with those of the current period and specifies a standard report on comparative financial statements for two annual periods. The exposure draft also offers guidance on reports with differing opinions, reports with a revision of a previous opinion, and reports when a predecessor auditor has examined the prior-period financial statements.
Accounting Practices For Certain Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Sept. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting Practices For Certain Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Sept. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Employee Retirement Income Security Act of 1974 describes an Employee Stock Ownership Plan (ESOP) as a qualified stock bonus plan, or a combination stock bonus and money purchase pension plan, designed to invest primarily in "qualifying employer securities." Qualifying employer securities include the employer's stock and its other marketable obligations. The essential differences between an ESOP and other qualified stock bonus plans are that (a) an ESOP is permitted, in certain circumstances, to employ the principles of leverage in the acquisition of employer securities and (b) the employer may be permitted, under the Tax Reduction Act of 1975, to …
Financial Accounting And Reporting By Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Oct. 8, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Oct. 8, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This proposed amendment presents the Division's views on the following matters: • Money market funds (an addition to the Guide) • Put and call options (supersedes discussion in the Guide) • Organization expenses (an addition to the Guide) • Amortization of deferred costs (an addition to the Guide) • Payment of fees for research (an addition to the Guide) • Valuation of short-term investments (an amendment to the Guide)
Proposed Statement On Auditing Standards: Unaudited Replacement Cost Information;Unaudited Replacement Cost Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards: Unaudited Replacement Cost Information;Unaudited Replacement Cost Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement responds to the urging of the SEC in Accounting Series Release (ASR) No. 190 that the Auditing Standards Executive Committee develop appropriate standards for the involvement of the auditor with unaudited replacement cost information presented in audited financial statements in accordance with SEC Regulation S-X. This proposed Statement recommends that the auditor perform limited inquiry procedures to provide the auditor with an understanding as to whether (a) the replacement cost information is prepared and presented in conformity with Regulation S-X of the Commission and (b) disclosures regarding the replacement cost information are consistent with management's responses to …
Proposed Statement On Auditing Standards : Required Communication Of Material Weaknesses In Internal Accounting ;Required Communication Of Material Weaknesses In Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Required Communication Of Material Weaknesses In Internal Accounting ;Required Communication Of Material Weaknesses In Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft proposes a new requirement that an auditor advise his client's senior management and the board of directors or its audit committee of material weaknesses in internal accounting control that come to his attention incident to his examination of the client's financial statements. Such required communication will aid management in discharging its responsibility to establish and maintain a system of internal accounting control by providing them with additional knowledge of material weaknesses in such control. The importance of establishing and maintaining an effective system of internal accounting controls has recently been the subject of increased public discussion. One …
Guidelines To Assess Computerized Tax Return Systems; Computer Services Guidelines, American Institute Of Certified Public Accountants
Guidelines To Assess Computerized Tax Return Systems; Computer Services Guidelines, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1976, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1976, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Elimination Of The Double Tax On Dividends; Statement Of Tax Policy 3, American Institute Of Certified Public Accountants
Elimination Of The Double Tax On Dividends; Statement Of Tax Policy 3, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Estate And Gift Tax Reform; Statement Of Tax Policy 4, American Institute Of Certified Public Accountants. Federal Taxation Division
Estate And Gift Tax Reform; Statement Of Tax Policy 4, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Code Of Professional Ethics; March 1, 1976 Edition;Concepts Of Professional Ethics [1976];Rules Of Conduct, Effective March 1, 1973 [1976];Interpretations Of Rules Of Conduct [1976];Ethics Rulings [1976], American Institute Of Certified Public Accountants
Code Of Professional Ethics; March 1, 1976 Edition;Concepts Of Professional Ethics [1976];Rules Of Conduct, Effective March 1, 1973 [1976];Interpretations Of Rules Of Conduct [1976];Ethics Rulings [1976], American Institute Of Certified Public Accountants
AICPA Professional Standards
The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards, Responsibilities to Clients, Responsibilities to Colleagues, Other Responsibilities and Practices, Appendixes, and Topical Index.
Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1976, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1976, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
AICPA Professional Standards
No abstract provided.
Accounting Practices In The Record And Music Industry : Recommendation To The Financial Accounting Standards Board. August 25, 1976 : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices In The Record And Music Industry : Recommendation To The Financial Accounting Standards Board. August 25, 1976 : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statements On Responsibilities In Tax Practice, American Institute Of Certified Public Accountants. Federal Tax Division
Statements On Responsibilities In Tax Practice, American Institute Of Certified Public Accountants. Federal Tax Division
AICPA Professional Standards
No abstract provided.
Management Audit For Small Service Firms, Phyllis A. Barker, David H. Hovey, John J. Murphy
Management Audit For Small Service Firms, Phyllis A. Barker, David H. Hovey, John J. Murphy
Federal Publications
No abstract provided.
Guide For State And Local Government Agencies: Cost Principles And Procedures For Establishing Cost Allocation Plans And Indirect Cost Rates For Grants And Contracts With The Federal Government, United States. Department Of Health, Education, And Welfare. Division Of Financial Management Standards And Procedures
Guide For State And Local Government Agencies: Cost Principles And Procedures For Establishing Cost Allocation Plans And Indirect Cost Rates For Grants And Contracts With The Federal Government, United States. Department Of Health, Education, And Welfare. Division Of Financial Management Standards And Procedures
Federal Publications
OASC-10. This publication replaces OASC-6, a guide for State government agencies; OASC-8, a guide for local government agencies. Issued Dec. 1976
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1976, Daniel Lincolm Sweeney
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1976, Daniel Lincolm Sweeney
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of July 31, 1976, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1976, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Accounting Practices For Certain Employee Stock Ownership Plans : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices For Certain Employee Stock Ownership Plans : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Annual Report 1975-76, American Institute Of Certified Public Accountants
Aicpa Annual Report 1975-76, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Uniform Cpa Examination Questions May 1974 To November 1975, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination Questions May 1974 To November 1975, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Auditor's Report For Erisa, American Institute Of Certified Public Accountants. Auditing Standards Division
Auditor's Report For Erisa, American Institute Of Certified Public Accountants. Auditing Standards Division
Guides, Handbooks and Manuals
No abstract provided.
Reciprocity And Temporary Practice Requirements For Cpas, American Institute Of Certified Public Accountants. Committee On State Legislation
Reciprocity And Temporary Practice Requirements For Cpas, American Institute Of Certified Public Accountants. Committee On State Legislation
Guides, Handbooks and Manuals
No abstract provided.
Message From The Chairman On Current Ethics Enforcement Policy, Michael N. Chetkovich
Message From The Chairman On Current Ethics Enforcement Policy, Michael N. Chetkovich
Guides, Handbooks and Manuals
No abstract provided.
Report Of The Committee On Generally Accepted Accounting Principles For Smaller And/Or Closely Held Businesses, American Institute Of Certified Public Accountants. Committee On Generally Accepted Accounting Principles For Smaller And/Or Closely Held Businesses
Report Of The Committee On Generally Accepted Accounting Principles For Smaller And/Or Closely Held Businesses, American Institute Of Certified Public Accountants. Committee On Generally Accepted Accounting Principles For Smaller And/Or Closely Held Businesses
Association Sections, Divisions, Boards, Teams
No abstract provided.
Edited Transcript Of Roundtable Discussion Of Auditors' Responsibilities And Capital Markets, May 11, 1976: Section Ii, Ross Institute, American Institute Of Certified Public Accountants. Commission On Auditors' Responsibilities
Edited Transcript Of Roundtable Discussion Of Auditors' Responsibilities And Capital Markets, May 11, 1976: Section Ii, Ross Institute, American Institute Of Certified Public Accountants. Commission On Auditors' Responsibilities
Association Sections, Divisions, Boards, Teams
No abstract provided.
Edited Transcript Of Roundtable Discussion Of Auditors' Responsibilities And Capital Markets, May 11, 1976: Section I, Ross Institute, American Institute Of Certified Public Accountants. Commission On Auditors' Responsibilities
Edited Transcript Of Roundtable Discussion Of Auditors' Responsibilities And Capital Markets, May 11, 1976: Section I, Ross Institute, American Institute Of Certified Public Accountants. Commission On Auditors' Responsibilities
Association Sections, Divisions, Boards, Teams
No abstract provided.
Defining The Role And Responsibilities Of Independent Auditors: A Progress Report To Council, Manuel F. Cohen, Commission On Auditors' Responsibilities, Cohen Commission
Defining The Role And Responsibilities Of Independent Auditors: A Progress Report To Council, Manuel F. Cohen, Commission On Auditors' Responsibilities, Cohen Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Corporate Financial Reporting : The Benefits And Problems Of Disclosure : A Symposium, Seaview Country Club, Absecon, New Jersey, November 20-22, 1974, D. R. Carmichael, Benjamin R. Makela
Corporate Financial Reporting : The Benefits And Problems Of Disclosure : A Symposium, Seaview Country Club, Absecon, New Jersey, November 20-22, 1974, D. R. Carmichael, Benjamin R. Makela
Association Sections, Divisions, Boards, Teams
No abstract provided.