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Articles 7921 - 7950 of 16682

Full-Text Articles in Accounting

What's Going On, Edition 88-1 (January, 1988), American Institute Of Certified Public Accountants Jan 1988

What's Going On, Edition 88-1 (January, 1988), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Practicing Cpa, Vol. 12 No. 1, January 1988, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Practicing Cpa, Vol. 12 No. 1, January 1988, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Updated Illustrations Of Reporting Accounting Changes : A Survey Of The Application Of Apb Opinion No. 20, As Amended; Financial Report Survey, 35, Hal G. Clark, Leonard Lorensen Jan 1988

Updated Illustrations Of Reporting Accounting Changes : A Survey Of The Application Of Apb Opinion No. 20, As Amended; Financial Report Survey, 35, Hal G. Clark, Leonard Lorensen

Newsletters

No abstract provided.


Illustrations Of Accounting Policy Disclosure : A Survey Of Applications Of Apb Opinion No. 22; Financial Report Survey, 36, Hal G. Clark, Leonard Lorensen, Joseph J. Soldano Jan 1988

Illustrations Of Accounting Policy Disclosure : A Survey Of Applications Of Apb Opinion No. 22; Financial Report Survey, 36, Hal G. Clark, Leonard Lorensen, Joseph J. Soldano

Newsletters

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 …


Accounting Trends And Techniques, 42th Annual Survey, 1988 Edition, American Institute Of Certified Public Accountants Jan 1988

Accounting Trends And Techniques, 42th Annual Survey, 1988 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Washington Report, Vol. 17 No.8, April 18, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.8, April 18, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Discussant's Response To "Reports On The Application Of Accounting Principles -- A Review Of Sas 50", Gary L. Holstrum Jan 1988

Discussant's Response To "Reports On The Application Of Accounting Principles -- A Review Of Sas 50", Gary L. Holstrum

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Accounting Standards And Professional Ethics, Arthur R. Wyatt Jan 1988

Accounting Standards And Professional Ethics, Arthur R. Wyatt

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditor Evidential Planning Judgments, Arnold Wright, Theodore J. Mock Jan 1988

Auditor Evidential Planning Judgments, Arnold Wright, Theodore J. Mock

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Relative Importance Of Auditing To The Accounting Profession: Is Auditing A Profit Center?, Norman R. Walker, Michael D. Doll Jan 1988

Relative Importance Of Auditing To The Accounting Profession: Is Auditing A Profit Center?, Norman R. Walker, Michael D. Doll

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Using And Evaluating Audit Decision Aids, Robert H. Ashton, John J. Willingham Jan 1988

Using And Evaluating Audit Decision Aids, Robert H. Ashton, John J. Willingham

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Using And Evaluating Audit Decision Aids", Stephen J. Aldersley Jan 1988

Discussant's Response To "Using And Evaluating Audit Decision Aids", Stephen J. Aldersley

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Auditor's Assistant: A Knowledge Engineering Tool For Audit Decisions", John B. Sullivan Jan 1988

Discussant's Response To "Auditor's Assistant: A Knowledge Engineering Tool For Audit Decisions", John B. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Auditor Evidential Planning Judgments", Robert H. Temkin Jan 1988

Discussant's Response To "Auditor Evidential Planning Judgments", Robert H. Temkin

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Audit Theory Paradigms, Jack C. Robertson Jan 1988

Audit Theory Paradigms, Jack C. Robertson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


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.


Discussant's Response To "Audit Theory Paradigms", Donald L. Neebes Jan 1988

Discussant's Response To "Audit Theory Paradigms", Donald L. Neebes

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Reports On The Application Of Accounting Principles -- A Review Of Sas 50, James A. Johnson Jan 1988

Reports On The Application Of Accounting Principles -- A Review Of Sas 50, James A. Johnson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Committee Handbook, 1988-89: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants Jan 1988

Committee Handbook, 1988-89: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Accounting For Foreign Debt/Equity Swaps; Practice Bulletin 4, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Building Committee Jan 1988

Accounting For Foreign Debt/Equity Swaps; Practice Bulletin 4, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Building Committee

AICPA Committees

No abstract provided.


List Of May 1988 Elijah Watt Sells Award Winners, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

List Of May 1988 Elijah Watt Sells Award Winners, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the independent auditor's responsibility for the detection of errors and irregularities in an audit of financial statements in accordance with generally accepted auditing standards. It describes factors that influence the auditor's ability to detect errors and irregularities and explains how the exercise of due care should give appropriate consideration to the possibility of errors or irregularities. It also provides guidance on the auditor's responsibility to communicate detected matters both within and outside the entity whose financial statements are under audit.


Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards. It describes the elements of an internal control structure and explains how an auditor should consider the internal control structure in planning and performing an audit.


Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The Statement also provides guidance on the auditor's responsibilities when a possible illegal act is detected.


Take Command Of Your Taxes: A Cpa's Guide To Preparing Your 1988 Tax Return: A Talk For Cpas To Deliver A General Audience, American Institute Of Certified Public Accountants. Communications Division Jan 1988

Take Command Of Your Taxes: A Cpa's Guide To Preparing Your 1988 Tax Return: A Talk For Cpas To Deliver A General Audience, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Strategic Thrusts For The Future, American Institute Of Certified Public Accountants. Strategic Planning Committee Jan 1988

Strategic Thrusts For The Future, American Institute Of Certified Public Accountants. Strategic Planning Committee

Guides, Handbooks and Manuals

No abstract provided.


Income Recognition On Loans To Financially Troubled Countries; Practice Bulletin 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Banking Committee Jan 1988

Income Recognition On Loans To Financially Troubled Countries; Practice Bulletin 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Banking Committee

AICPA Committees

No abstract provided.


1988 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue Jan 1988

1988 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue

AICPA Committees

No abstract provided.


Communicating With Clients About Mas Engagement Understandings; Management Advisory Services Practice Aids. Practice Administration Aid, 5, American Institute Of Certified Public Accountants Jan 1988

Communicating With Clients About Mas Engagement Understandings; Management Advisory Services Practice Aids. Practice Administration Aid, 5, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.