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Articles 5161 - 5190 of 33432

Full-Text Articles in Accounting

Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2005

Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement establishes standards and provides guidance for communicating matters related to an entity's internal control over financial reporting1 observed during an audit of financial statements.2 The internal control related matters specified by this Statement should be communicated to management and those charged with governance. The term those charged with governance refers to the person(s) with responsibility for overseeing (a) the strategic direction of the entity and (b) the entity’s financial reporting and disclosure process. In most entities, governance is a collective responsibility that may be carried out by a board of directors, a committee of the board of directors …


Comment Letters On Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005, American Institute Of Certified Public Accountants. Auditing Standards Board Sep 2005

Comment Letters On Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


U.S. Department Of Labor, Aicpa, And State Cpa Societies Partner On Small Business Seminar Series., American Institute Of Certified Public Accountants (Aicpa) Aug 2005

U.S. Department Of Labor, Aicpa, And State Cpa Societies Partner On Small Business Seminar Series., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Names Grant Ashley 2005 Outstanding Cpa In Government., American Institute Of Certified Public Accountants (Aicpa) Aug 2005

Aicpa Names Grant Ashley 2005 Outstanding Cpa In Government., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpas Concerned About U.S. Economy Aicpa Survey Says., American Institute Of Certified Public Accountants (Aicpa) Aug 2005

Cpas Concerned About U.S. Economy Aicpa Survey Says., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Hall Of Fame: Edmund L. Jenkins, Remarks, Citation And Response, San Francisco, California, August 8, 2005, American Accounting Association, The Ohio State University Aug 2005

Accounting Hall Of Fame: Edmund L. Jenkins, Remarks, Citation And Response, San Francisco, California, August 8, 2005, American Accounting Association, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.


The Ohio State University Accounting Hall Of Fame And Alumni Breakfast, August 8, 2005, The Ohio State University Aug 2005

The Ohio State University Accounting Hall Of Fame And Alumni Breakfast, August 8, 2005, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.


Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa) Aug 2005

Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 2005, American Institute Of Certified Public Accountants (Aicpa) Jul 2005

Cpa Client Bulletin, July 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Uniform Cpa Examination Alert, Summer/Fall 2005, American Institute Of Certified Public Accountants (Aicpa) Jul 2005

Uniform Cpa Examination Alert, Summer/Fall 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 14, Number 4, July/August 2005, American Institute Of Certified Public Accountants. Information Technology Section Jul 2005

Infotech Update, Volume 14, Number 4, July/August 2005, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Planner, Volume 20, Number 4, July-August 2005, American Institute Of Certified Public Accountants (Aicpa) Jul 2005

Planner, Volume 20, Number 4, July-August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 6, July/August 2005, American Institute Of Certified Public Accountants (Aicpa) Jul 2005

Practicing Cpa, Vol. 29 No. 6, July/August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpas As Cfos: Why You Should Have A Cpa In Your C-Suite (White Paper July 2005), American Institute Of Certified Public Accountants, Business And Industry Executive Committee. Jul 2005

Cpas As Cfos: Why You Should Have A Cpa In Your C-Suite (White Paper July 2005), American Institute Of Certified Public Accountants, Business And Industry Executive Committee.

Guides, Handbooks and Manuals

No abstract provided.


Update On Peer Review Transparency, July 2005., American Institute Of Certified Public Accountants (Aicpa) Jul 2005

Update On Peer Review Transparency, July 2005., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Proposed Regulations On Roth 401(K) Plans, Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2005

Proposed Regulations On Roth 401(K) Plans, Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Examinations and Study

No abstract provided.


Cbt Volume Task Force Report To State Boards Of Accountancy, June 28, 2005., American Institute Of Certified Public Accountants (Aicpa), Thomson Prometric, National Association Of State Boards Of Accountancy Jun 2005

Cbt Volume Task Force Report To State Boards Of Accountancy, June 28, 2005., American Institute Of Certified Public Accountants (Aicpa), Thomson Prometric, National Association Of State Boards Of Accountancy

Examinations and Study

No abstract provided.


Aicpa Endorses Bill To Allow Small Businesses To Extend Benefits To Employees: Applauds Senator Olympia Snow's Introduction Of S. 723., American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Aicpa Endorses Bill To Allow Small Businesses To Extend Benefits To Employees: Applauds Senator Olympia Snow's Introduction Of S. 723., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Endorses Bill To Allow Small Businesses To Extend Benefits To Employees: Applauds Senator Olympia Snow's Introduction Of S. 723., American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Aicpa Endorses Bill To Allow Small Businesses To Extend Benefits To Employees: Applauds Senator Olympia Snow's Introduction Of S. 723., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Comments On S. 723, The Simple Cafeteria Plan Act Of 2005., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2005

Comments On S. 723, The Simple Cafeteria Plan Act Of 2005., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, June 17, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jun 2005

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, June 17, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

PROPOSED ETHICS RULING NO. 113 UNDER RULE 102: Acceptance or Offering of Gifts or Entertainment . PROPOSED ETHICS RULING NO. 114 UNDER RULE 101: Acceptance or Offering of Gifts and Entertainment to or From an Attest Client . PROPOSED DELETION OF ETHICS RULING NO. 1 UNDER RULE 101: Acceptance of a Gift. PROPOSED REVISION TO INTERPRETATION 501-1 UNDER RULE 501: Requests for Records or Other Documents by Clients Retention of Client Records. PROPOSED REVISION OF ETHICS RULING NO. 189 UNDER RULE 501: Requests for Client Records and Supporting Documents Other Information.


Aicpa Publishes Audit Committee Toolkit For Not-For-Profit Organizations: Newest Resource Of Audit Committee Effectivess Center., American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Aicpa Publishes Audit Committee Toolkit For Not-For-Profit Organizations: Newest Resource Of Audit Committee Effectivess Center., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Comment Letters To Amendment To Due Professional Care In The Performance Of Work Of Sas No. 1, Codification Of Auditing Standards And Procedures. 2005, American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2005

Comment Letters To Amendment To Due Professional Care In The Performance Of Work Of Sas No. 1, Codification Of Auditing Standards And Procedures. 2005, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comments On The Interagency Advisory On The Unsafe And Unsound Use Of Limitation Of Liability Provisions And Certain Alternative Dispute Resolution Provisions In External Audit Engagement Letters., Bruce Webb, Carol Larson Jun 2005

Comments On The Interagency Advisory On The Unsafe And Unsound Use Of Limitation Of Liability Provisions And Certain Alternative Dispute Resolution Provisions In External Audit Engagement Letters., Bruce Webb, Carol Larson

Guides, Handbooks and Manuals

No abstract provided.


Rev. Proc. 2005-24 Regarding Guidance On Spousal Election Rights And Charitable Remainder Trusts Under Irc Section 664., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2005

Rev. Proc. 2005-24 Regarding Guidance On Spousal Election Rights And Charitable Remainder Trusts Under Irc Section 664., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, June 2005, American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Cpa Client Bulletin, June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 2005, American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Cpa Client Tax Letter, July/August/September 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 29 No. 5, June 2005, American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Practicing Cpa, Vol. 29 No. 5, June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Acsec Update, Volume 9, Number 1 June 2005, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jun 2005

Acsec Update, Volume 9, Number 1 June 2005, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Aicpa Business And Industry Economic Outlook Survey, June 2005: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa) Jun 2005

Aicpa Business And Industry Economic Outlook Survey, June 2005: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.