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Articles 5731 - 5760 of 16682
Full-Text Articles in Accounting
Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board
Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Feb. 28, 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), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 101: Extended Audit Services; 2. PROPOSED RULINGS UNDER RULE 101: Member Providing Attest Report on Internal Controls; 3. Member Providing Operational Auditing Services; 4. Frequency of Performance of Extended Audit Procedures; 5. PROPOSED DELETION OF RULING NO. 97 UNDER RULE 101: Performance of Certain Extended Audit Services; 6. PROPOSED REVISION OF RULING NO. 17 UNDER RULE 101: Financial Interests in Certain Organizations; 7. PROPOSED RULING UNDER RULE 501 AND RULE 301: Member Removing Files or Workpapers From an Accounting Firm; 8. PROPOSED RULING UNDER RULE 503 AND RULE 302: Member Operating a Separate Business That …
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …
Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities. This proposed Statement would supersede AU section 332, "Long-Term Investments," of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 332), and would delete Interpretation No. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities" (AICPA, Professional Standards, vol. 1, AU sec. 9332). …
Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting for the costs of computer software developed or obtained for internal use. The SOP requires the following: 1. Computer software meeting the characteristics specified in this SOP is internal-use software. 2. Except as stated in the following sentence, external direct costs of materials and services consumed in developing or obtaining internal-use computer software; payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project (to the extent of the time spent directly on the project); and interest costs incurred in developing …
Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide expanded operational guidance on the consideration of fraud in conducting a financial statement audit. The proposed changes in auditing standards also clarify the auditor's present responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. In addition, the proposed changes provide added guidance on the standard of due professional care in the performance of work, including the need to exercise professional skepticism, and the concept of reasonable assurance. Proposed Statement on …
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. This proposed SOP would supersede SOP 91-1, Software Revenue Recognition. This proposed SOP requires the following: 1. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement should be accounted for in conformity with Accounting Research Bulletin No. 45, Long-Term Construction-Type Contracts, using the relevant guidance in SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, unless specified …
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board (the Board) is issuing this proposed Standard to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100) for the recently revised Statements on Quality Control Standards. In addition, now that the AICPA peer review program has been in existence for over six years, the five-year phase-in has been accomplished, and firms are undergoing their second triennial reviews, the Board believes it is appropriate to reevaluate the overall guidance provided in these Standards. In addition to the changes listed on the next page as specific issues for …
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Banks And Savings Institutions Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants
Banks And Savings Institutions Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Credit Union Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Credit Union Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1996/97; 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 - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1996; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1996; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Airlines With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1996; 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.
Audits Of Casinos With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Audits Of Casinos With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations, New Edition As Of June 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations, New Edition As Of June 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Investment Companies With Conforming Changes As Of May 1, 1996; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee
Audits Of Investment Companies With Conforming Changes As Of May 1, 1996; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations, New Edition As Of June 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Organizations, New Edition As Of June 1, 1996; 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.
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
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.