Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Accountants -- Professional ethics (5)
- Accounting -- Quality control -- Standards (2)
- Accounting -- United States -- Quality control; Accounting -- Standards -- United States; Peer review -- United States (2)
- Auditing (2)
- Financial statements -- Standards -- United States (2)
-
- Service industries -- Auditing -- Standards -- United States (2)
- Accounting -- Standards -- United States (1)
- Auditing -- Standards -- United States (1)
- Consolidation and merger of corporations -- Accounting -- United States (1)
- Financial statements -- Standards -- United States; Accounting -- United States -- Quality Control (1)
- Financial statements -- Standards; Accounting -- United States -- Quality Control (1)
- Internal (1)
- Internal -- Standards -- United States; Financial statements -- Standards -- United States (1)
- Securities -- United States -- Accounting; Stocks -- United States -- Accounting; Auditors -- United States -- Correspondence; Auditing -- Standards -- United States (1)
Articles 1 - 21 of 21
Full-Text Articles in Accounting
Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, Comments Are Requested By May 15, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 December 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, Comments Are Requested By May 15, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 December 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, Comments Are Requested By January 2, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 November 18, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, Comments Are Requested By January 2, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 November 18, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, Comments Are Requested By January 2, 2015;Exposure Draft (American Institute Of Certified Public Accountants), 2014, November 14, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, Comments Are Requested By January 2, 2015;Exposure Draft (American Institute Of Certified Public Accountants), 2014, November 14, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Official Releases: Council Resolution Concerning The Form Of Organization And Name Rule" Set Out In Appendix B To The Aicpa Code Of Professional Conduct, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Official Releases: Council Resolution Concerning The Form Of Organization And Name Rule" Set Out In Appendix B To The Aicpa Code Of Professional Conduct, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Council voted on October 19, 2014 to approve changes to the "Council Resolution Concerning the Form of Organization and Name Rule" Set out in Appendix B to the AICPA Code of Professional Conduct.
Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014, Merican Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014, Merican Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, Comments Are Requested By October 31, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 18, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, Comments Are Requested By October 31, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 18, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014, Comments Are Requested By April 15, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, February 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014, Comments Are Requested By April 15, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, February 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.