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Articles 7711 - 7740 of 16682

Full-Text Articles in Accounting

Reports On The Internal Control Structure In Audits Of Brokers And Dealers In Securities; Statement Of Position 89-4;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1989

Reports On The Internal Control Structure In Audits Of Brokers And Dealers In Securities; Statement Of Position 89-4;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

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.


Proposed Professional Ethics Division Definitions And Rulings;Proposed Interpretation Providing Definitions Of Words And Phrases As Used In The Aicpa Code Of Professional Conduct;Proposed Ethics Ruling Under Rule 101: Member On Advisory Board Of Client;Proposed Deletion Of Ethics Rulings No. 147 And No. 148 Under Rule 505: Firm Designation; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1989

Proposed Professional Ethics Division Definitions And Rulings;Proposed Interpretation Providing Definitions Of Words And Phrases As Used In The Aicpa Code Of Professional Conduct;Proposed Ethics Ruling Under Rule 101: Member On Advisory Board Of Client;Proposed Deletion Of Ethics Rulings No. 147 And No. 148 Under Rule 505: Firm Designation; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Professional Ethics Executive Committee proposes an interpretation of the Code of Professional Conduct that provides definitions of certain terms used in the Code. The defined terms determine the applicability of Code rules to the various segments of Institute membership. For example, a number of the rules apply to members performing "professional services," other rules apply to members in "public practice," and several rules contain the term "client." The proposed interpretation defines those terms and thereby provides guidance on how the rules of conduct apply to members. The Professional Ethics Executive Committee recognizes the diverse responsibiities and structures that advisory …


Proposed Audit And Accounting Guide For Consideration Of The Internal Control Structure In A Financial Statement Audit ;Consideration Of The Internal Control Structure In A Financial Statement Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 21, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force Jan 1989

Proposed Audit And Accounting Guide For Consideration Of The Internal Control Structure In A Financial Statement Audit ;Consideration Of The Internal Control Structure In A Financial Statement Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 21, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

In February 1988, the Auditing Standards Board issued SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit. SAS No. 55 requires that, in every audit, the auditor: 1. Obtain an understanding of each of the elements (control environment, accounting system, and control procedures) of the internal control structure sufficient to plan the audit, and 2. Assess control risk for assertions related to account balances and transaction classes. This proposed guide was prepared to illustrate how SAS No. 55 might be applied by auditors in certain situations. Specifically, this proposed guide does this by illustrating two …


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1989, American Institute Of Certified Public Accountants Jan 1989

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1989, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Credit Union Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Credit Union Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Property And Liability Insurance Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Brokers And Dealers In Securities (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee Jan 1989

Audits Of Brokers And Dealers In Securities (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Employee Benefit Plans (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee Jan 1989

Audits Of Employee Benefit Plans (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Corporation : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Corporation : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin Jan 1989

Disclosure Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall Jan 1989

Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Reporting Practice Aid, May 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Reporting Practice Aid, May 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Banks : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Banks : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Credit Unions : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Credit Unions : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Finance Companies : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Finance Companies : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Supplement And Illustrative Financial Statements For Development Stage Enterprises : A Financial Reporting Practice Aid, Spring 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli Jan 1989

Disclosure Supplement And Illustrative Financial Statements For Development Stage Enterprises : A Financial Reporting Practice Aid, Spring 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Agricultural Cooperatives: A Financial Reporting Practice Aid, November 1989 Edition, Richard Rikert Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Agricultural Cooperatives: A Financial Reporting Practice Aid, November 1989 Edition, Richard Rikert

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Risk Alert - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Audit Risk Alert - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Federal Financial Management : Issues & Solutions; Discussion Memorandum (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Task Force On Improving Federal Financial Management Jan 1989

Federal Financial Management : Issues & Solutions; Discussion Memorandum (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Task Force On Improving Federal Financial Management

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Supplement And Illustrative Financial Statements For Oil And Gas Producing Companies: A Financial Reporting Practice Aid, Spring 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jean M. Mcnally Jan 1989

Disclosure Supplement And Illustrative Financial Statements For Oil And Gas Producing Companies: A Financial Reporting Practice Aid, Spring 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jean M. Mcnally

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Standards For Performing And Reporting On Quality Reviews, American Institute Of Certified Public Accountants. Quality Review Executive Committee Jan 1989

Standards For Performing And Reporting On Quality Reviews, American Institute Of Certified Public Accountants. Quality Review Executive Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1989, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1989

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1989, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements As Of January 1, 1989, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1989

Codification Of Statements On Standards For Attestation Engagements As Of January 1, 1989, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Attestation Standards As Of June 1, 1989, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1989

Aicpa Professional Standards: Attestation Standards As Of June 1, 1989, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Banks : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Banks : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Health Care Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.