Accounting Commons^™

Proposed Statement On Auditing Standards : Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements;Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 9, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Proposed Auditing Interpretation : The Use Of Legal Interpretations As Evidential Matter To Support Management's Assertion That A Transfer Of Financial Assets Qualifies As A Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1997, November 24, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Comment Letters On Use Of Legal Interpretations As Evidential Matter To Support Management’S Assertion That A Transfer Of Financial Assets Qualifies As A Sale, American Institute Of Certified Public Accountants. Auditing Standards Board. Fasb 125 Audit Issues Task Force Jan 1997

Comment Letters On Employers' Disclosures About Pensions And Other Postretirement Benefits : An Amendment Of Fasb Statements No. 87, 88, And 106, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Comment Letters On Proposed The Sop On Deposit Accounting, 3162.Da, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Statement Of Position: Accounting By Insurance And Other Enterprises For Insurance-Related Assessments, Draft 7/3/97, American Institute Of Certified Public Insurance Companies Committee. Assessment Task Force Jan 1997

Aicpa Professional Standards: Attestation Standards As Of June 1, 1997, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Establishing An Understanding With The Client : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements 7;, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Construction Contractors Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1997

Health Care Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1997

Insurance Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1997

Not-For-Profit Organizations Industry Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1997

Real Estate Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1997

Retail Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1997

Securities Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1997

State And Local Governmental Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1997

Investment Companies Industry Developments, 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1997

Audits Of Airlines With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1997

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 1997

Banks And Savings Institutions With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee Jan 1997

Audits Of Casinos With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 1997

Construction Contractors With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 1997

Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1997

Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee Jan 1997

Health Care Organizations With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 1997

Not-For-Profit Organizations With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1997

Personal Financial Statements Guide With Conforming Changes As Of September 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 1997

Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1997

Guide For Prospective Financial Information With Conforming Changes As Of April 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1997