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Articles 781 - 810 of 1068
Full-Text Articles in Accounting
Accounting And Reporting Guide For Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 3, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Tasks Force
Accounting And Reporting Guide For Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 3, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Tasks Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On On The Proposed Sas, The Confirmation Process, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On On The Proposed Sas, The Confirmation Process, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
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
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
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
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
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 …
Proposed Statement Of Position : Inquiries Of Representatives Of Financial Institution Regulatory Agencies ;Inquiries Of Representatives Of Financial Institution Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Sept. 29, American Institute Of Certified Public Accountants. Banking Committee, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee
Proposed Statement Of Position : Inquiries Of Representatives Of Financial Institution Regulatory Agencies ;Inquiries Of Representatives Of Financial Institution Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Sept. 29, American Institute Of Certified Public Accountants. Banking Committee, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) amends chapter 2 in the AICPA Industry Audit Guide Audits of Banks and chapter 2 in the AICPA Audit and Accounting Guide Audits of Savings and Loan Associations. The proposed SOP emphasizes that the CPA should not overlook regulatory examiners as a source of competent evidential matter in conducting an audit of a financial institution's financial statements and, therefore, should review reports of examination and other communications from examiners and, when appropriate, make inquiries of the examiners. The CPA should: 1. Request that management provide access to all reports of examinations and related correspondence. …
Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division
Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee
Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position modifies the exhibits in appendix C of the 1983 AICPA Industry Audit Guide, Audits of Banks, "Suggested Guidelines for CPA Participation in Bank Directors' Examinations. The SOP emphasizes the scope limitations when CPAs are engaged to perform directors' examinations, particularly those scope limitations that affect accounts with higher risk in the banking industry. Briefly, the principal modifications to the exhibits in appendix C recommended in the SOP include the following: (1) Incorporation of a statement in the illustrative engagement letter and illustrative report identifying the omission of certain procedures relating to accounts with higher risk …
Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In response to findings that a large proportion of independent audits of federal financial assistance were substandard, the AICPA Task Force on the Quality of Audits of Governemental Units was formed to develop a comprehensive plan to improve the quality of audits of governmental units. That plan, presented in a March 1987 report, included a recommendation that "a statement on auditing standards relating to auditing for and reporting on compliance with applicable laws and regulations should be developed and issued." This proposed Statement provides guidance on applying the requirements of SAS No. 54, Illegal Acts by Clients, to audits of …
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines ;Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Airlines
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines ;Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Airlines
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in accounting for frequent travel award programs. Briefly, the proposed SOP recommends the following: 1. An amount based on an allocated revenue value of the free travel awards should be deferred as mileage is accumulated. 2. The amounts deferred should be recognized as revenue when free travel awards are used. 3. An adjustment should be made to reflect the cumulative effect of the change in accounting principle when the SOP is first applied.
Proposed Statement Of Position : Questions Concerning Accountants' Services On Prospective Financial Statements : Proposed Amendment To Aicpa Guide For Prospective Financial Statements;Proposed Amendment To Aicpa Guide For Prospective Financial Statements : Questions Concerning Accountants' Services On Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Sept. 2, American Institute Of Certified Public Accountants. Auditing Standards Division. Forecasts And Projections Audit Issues Task Force
Proposed Statement Of Position : Questions Concerning Accountants' Services On Prospective Financial Statements : Proposed Amendment To Aicpa Guide For Prospective Financial Statements;Proposed Amendment To Aicpa Guide For Prospective Financial Statements : Questions Concerning Accountants' Services On Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Sept. 2, American Institute Of Certified Public Accountants. Auditing Standards Division. Forecasts And Projections Audit Issues Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position (SOP) in response to questions raised by practitioners about some of the procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements. This SOP included some of these questions and the recommended responses. Specifically, the SOP provides additional guidance in these areas: 1. Reporting on financial forecasts that include a projected sale of an entity's real estate investment; 2. Sales prices assumed in a projection of the sale of an entity's real estate investment; 3. Reporting on information accompanying a financial forecast in …
Proposed Statement Of Position : Definition Of Substantially The Same For Holders Of Debt Instruments;Definition Substantially The Same For Holders Of Debt Instruments; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Apr. 29, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Committee On Banking, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Proposed Statement Of Position : Definition Of Substantially The Same For Holders Of Debt Instruments;Definition Substantially The Same For Holders Of Debt Instruments; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Apr. 29, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Committee On Banking, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA's Banking Committee, Savings and Loan Associations Committee, and Stockbrokerage and Investment Banking Committee conclude the following: For debt instruments, including mortgage-backed securities, to be substantially the same, all the following criteria must be met: A. The debt instruments must have the same primary obligor, except for debt instruments guaranteed by a sovereign goverment, central bank, or agency, thereof, in which case the guarantor must be the same. B. The debt instruments must be identical in form and type. C. The debt instruments must bear the identical contractual interest rate. D. The debt instruments must have the same maturity …
Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force
Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed guide has been prepared to assist the independent auditor in examining and reporting on the financial statements of entities whose principal operations consist of providing health care services to individuals. It describes relevant matters or procedures unique to those entities and focuses on specific problems of auditing and reporting on the financial statements of the health care entities covered by the scope. This proposed guide supersedes the Industry Audit Guide titled Hospital Audit Guide (1972) and the following statements of position: 1. Clarification of Accounting, Auditing, and Reporting Practices Relating to Hospital Malpractice Loss Contingencies; 2. SOP 78-1, …
Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new special report form that parallels the form of the new auditor's standard report in SAS no. 58, Reports on Audited Financial Statements; (2) Clarifies that there is no requirement to describe in the special report how the presentation differs from a presentation in conformity with generally accepted accounting principles; (3) Amends guidance on reporting on compliance with contractual agreements in connection with an audit by restricting the distribution of these reports and limiting the matters that an auditor can provide assurance on to auditing and accounting matters; …
Proposed Audit And Accounting Guide : Common Interest Realty Associations ;Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Accounting For Common Interest Realty Associations
Proposed Audit And Accounting Guide : Common Interest Realty Associations ;Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Accounting For Common Interest Realty Associations
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide provides guidance on the following matters: 1. Accounting recognition of common property and facilities. Questions arise as to whether the common property in a condominium or planned unit development (PUD) and improvements on such property should be reported in a CIRA's financial statements. This proposed guide provides guidance on the recognition of assets maintained or owned by a CIRA. Questions relating to the accounting treatment of recognized assets, the effect of the manner in which the assets were acquired, and depreciation policies are discussed. 2. Major repairs and replacements. A fundamental issue affecting a …
Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement establishes the standards for performing and reporting on all reviews conducted under the quality review program. The standards are applicable to firms enrolled in the program, to individuals and firms who perform and report on reviews, to state societies that participate in the administration of the program, to associations of CPA firms that assist their members in arranging and carrying out quality reviews, and to the AICPA Quality Review Division itself. Specifically, this proposed statement: 1. Provides distinctly different performance and reporting standards for two types of quality reviews — an on-site review for firms that examine …
Proposed Statement On Auditing Standards : The Auditor's Standard Report ;Auditor's Standard Report; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Standard Report ;Auditor's Standard Report; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this Statement to help the public understand the auditor's role by requiring the auditor's standard report to more explicitly address: (1) The responsibility the auditor assumes; (2) The procedures the auditor performs; (3) The assurance the auditor provides.
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications ;Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications; Exposure Draft (American Institute Of Certified Public Accountants), 1987, June 30, American Institute Of Certified Public Accountants. Task Force On Airlines
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications ;Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications; Exposure Draft (American Institute Of Certified Public Accountants), 1987, June 30, American Institute Of Certified Public Accountants. Task Force On Airlines
Exposure Drafts, Comment Letters, and Statements of Position
Until certain practical limitations and cost benefit considerations have been overcome, the incremental cost of providing free travel awards generally should be accrued when the award levels are achieved. Developmental costs related to preparation of operations of new routes should not be capitalized as previously permitted under the AICPA Industry Audit Guide, Audits of Airlines. The costs of acquiring take-off and landing slots are identifiable intangible assets that should be accounted for in conformity with Accounting Principles Board (APB) Opinion No. 17, Intangible Assets. The costs associated with airframe modifications that enhance the usefulness of the aircraft should be capitalized …
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2, National Commission Of Fraudulent Financial Reporting, James C. Treadway, College Of William & Mary, Cpc International, Florida. Department Of Banking And Finance. Office Of Comptroller, Thompson, Greenspon & Company, F. W. Woolworth & Company, Midland Company, Stanley Works, American Brands, Eli Lilly And Company, Delmarva Power, Barry Wright Corporation, American Institute Of Certified Public Accountants. Public Oversight Board, Virginia Power And Electric Company, Seidman & Seidman, Primark Corporation, Arthur Andersen. Public Review Board, Fdic, Gulf Canada Corporation, Eamon Kelly, Tulane University, Texaco, Boeing Company, Carolina Power & Light Company, Xerox Corporation, Bellsouth Corporation, Canadian National, Tom A. Nelson, University Of Utah, Curtis C. Veerschoor, Depaul University, Colorado Society Of Certified Public Accountants, Federal Reserve System. Board Of Governors, National Association Of State Boards Of Accountancy, Msu System Services, American Bar Association, Washington Public Power Supply System, General Motors Corporation, Pacific Gas And Electric Company, Premark International, Bank Administration Institute, General Dynamics Corporation, Life Investors, Sears, Roebuck And Company, Greyhound Corporation, Sovran Financial Corporation, Black & Decker Corporation, Goodyear Tire & Rubber Company, Ashland Oil, Bob Spilman, Shell Oil Company, John Zick, Gordon Pilcher, Carol Inbery, California State University, 3m, Avon Products, Consolidated-Bathurst, Chevron Corporation, National Council Of Savings Institutions, Thomas Dyckman, American Accounting Association. Treadway Commission Task Force, Contel Corporation, First Chicago, American Standard, Southern California Edison Company, Public Service Company Of Colorado, W. R. Grace & Company, Unocal Corporation, Sonat, Hershey Foods Corporation, Atlantic City Electric Company, Eaton Corporation, Champion International Corporation, Thomas Holton, Norton Company, National Association Of Accountants, Monsanto Company, Pharmaceutical Manufacturers Association, May Department Stores Company, Amsouth Bancorporation, Schering-Plough Corporation, Ibm Corporation, Aetna Life And Casualty, Citicorp, Business Rountable, Valero Energy Corporation, Scott Paper Company, Washington Mutual Savings Bank, Johnson & Johnson, Ppg Industries, Endevco, Office Of City Auditor, Portland (Oregon). Office Of City Auditor, American President Companies, W. M. Ellinghaus, Price Waterhouse, Peat Marwikc Main & Company, Deloitte Haskins & Sells, Touche Ross & Co., Arthur Young & Company, Arthur Andersen, Ernst & Whinney, Coopers & Lybrand, American Institute Of Certified Public Accountants, Timken Company, Robinson Grant & Company, Central Louisiana Electric Company, Institute Of Internal Auditors, Federal National Mortgage Association, J. S. Parker, U.S. Home Corporation, New York City. Office Of Comptroller, International Paper Company, Merrill Lynch & Company, Dow Chemical Company, Continental Illinois Corporation, Anheuser-Busch Companies, United Virginia Bankshares, Yellow Freight System, Inc. Of Delaware, Patrick J.F. Gratton, Warner Lambert, Pacific Telesis, United States. Comptroller General, International Minerals & Chemical Corporation, Bristol-Myers Company, Fifth Third Bancorp, Briercroft Savings Association, United Water Resources, Consolidated Edison Company Of New York, University Of Illinois At Urbana-Champaign, Procter & Gamble Company, U.S. House Of Representatives, John Dingell, Wm. Wrigley Jr. Company, Jc Penney Company
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2, National Commission Of Fraudulent Financial Reporting, James C. Treadway, College Of William & Mary, Cpc International, Florida. Department Of Banking And Finance. Office Of Comptroller, Thompson, Greenspon & Company, F. W. Woolworth & Company, Midland Company, Stanley Works, American Brands, Eli Lilly And Company, Delmarva Power, Barry Wright Corporation, American Institute Of Certified Public Accountants. Public Oversight Board, Virginia Power And Electric Company, Seidman & Seidman, Primark Corporation, Arthur Andersen. Public Review Board, Fdic, Gulf Canada Corporation, Eamon Kelly, Tulane University, Texaco, Boeing Company, Carolina Power & Light Company, Xerox Corporation, Bellsouth Corporation, Canadian National, Tom A. Nelson, University Of Utah, Curtis C. Veerschoor, Depaul University, Colorado Society Of Certified Public Accountants, Federal Reserve System. Board Of Governors, National Association Of State Boards Of Accountancy, Msu System Services, American Bar Association, Washington Public Power Supply System, General Motors Corporation, Pacific Gas And Electric Company, Premark International, Bank Administration Institute, General Dynamics Corporation, Life Investors, Sears, Roebuck And Company, Greyhound Corporation, Sovran Financial Corporation, Black & Decker Corporation, Goodyear Tire & Rubber Company, Ashland Oil, Bob Spilman, Shell Oil Company, John Zick, Gordon Pilcher, Carol Inbery, California State University, 3m, Avon Products, Consolidated-Bathurst, Chevron Corporation, National Council Of Savings Institutions, Thomas Dyckman, American Accounting Association. Treadway Commission Task Force, Contel Corporation, First Chicago, American Standard, Southern California Edison Company, Public Service Company Of Colorado, W. R. Grace & Company, Unocal Corporation, Sonat, Hershey Foods Corporation, Atlantic City Electric Company, Eaton Corporation, Champion International Corporation, Thomas Holton, Norton Company, National Association Of Accountants, Monsanto Company, Pharmaceutical Manufacturers Association, May Department Stores Company, Amsouth Bancorporation, Schering-Plough Corporation, Ibm Corporation, Aetna Life And Casualty, Citicorp, Business Rountable, Valero Energy Corporation, Scott Paper Company, Washington Mutual Savings Bank, Johnson & Johnson, Ppg Industries, Endevco, Office Of City Auditor, Portland (Oregon). Office Of City Auditor, American President Companies, W. M. Ellinghaus, Price Waterhouse, Peat Marwikc Main & Company, Deloitte Haskins & Sells, Touche Ross & Co., Arthur Young & Company, Arthur Andersen, Ernst & Whinney, Coopers & Lybrand, American Institute Of Certified Public Accountants, Timken Company, Robinson Grant & Company, Central Louisiana Electric Company, Institute Of Internal Auditors, Federal National Mortgage Association, J. S. Parker, U.S. Home Corporation, New York City. Office Of Comptroller, International Paper Company, Merrill Lynch & Company, Dow Chemical Company, Continental Illinois Corporation, Anheuser-Busch Companies, United Virginia Bankshares, Yellow Freight System, Inc. Of Delaware, Patrick J.F. Gratton, Warner Lambert, Pacific Telesis, United States. Comptroller General, International Minerals & Chemical Corporation, Bristol-Myers Company, Fifth Third Bancorp, Briercroft Savings Association, United Water Resources, Consolidated Edison Company Of New York, University Of Illinois At Urbana-Champaign, Procter & Gamble Company, U.S. House Of Representatives, John Dingell, Wm. Wrigley Jr. Company, Jc Penney Company
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Because businesses sometimes fail shortly after auditors have expressed unqualified opinions on their financial statements, the public has questioned whether auditors have assumed sufficient responsibility for evaluating the continued existence of an entity. The Auditing Standards Board is issuing this proposed statement on auditing standards to better serve the users of financial statements by requiring the auditor to evaluate continued existence in all audits and to modify the audit report when substantial doubt exists about an entity's continued existence.
Proposed Statement On Auditing Standards : Auditing Accounting Estimates ;Auditing Accounting Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Auditing Accounting Estimates ;Auditing Accounting Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Accounting estimates are based on subjective factors. Consequently, controls over estimates are often more difficult to establish than controls over factual information, and the potential for bias in estimates may be greater. Although professional standards provide guidance about auditing some specific accounting estimates, no general guidance concerning the audit of accounting estimates has been established. This proposed Statement is intended to provide that guidance.
Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Management, audit committees, and others repsonsible for internal control in an entity have indicated that they have difficulty understanding the auditor's report on material weaknesses in internal control identified in a financial statement audit. These users, and many auditors, also have indicated that the concept of a material weakness in internal control is ambiguous and, therefore, difficult to apply in practice. They also believe that because the concept relates only to material misstatements of financial statements, some significant internal control deficiencies may not be reported. This proposed statement on auditing statnadards would clarify report language and replace the concept of …
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Audting Standards Board is issuing this proposed statement on auditing standards: (1) To clarify the auditor's responsibility for detecting illegal acts and for communicating them to parties inside and outside the entity; and (2) To ensure that the audit committee or its equivalent is informed about illegal acts that come to the auditor's attention. Language : eng
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements. Analytical procedures can be effective in identifying financial misstatements and alerting the auditor to the possiblity of certain types of material irregularity.
Proposed Statement On Auditing Standards : Communication With Audit Committees Or Others With Equivalent Authority And Responsibility;Communication With Audit Committees Or Others With Equivalent Authority And Responsibility; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communication With Audit Committees Or Others With Equivalent Authority And Responsibility;Communication With Audit Committees Or Others With Equivalent Authority And Responsibility; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
During audits of entities' financial statements, auditors acquire information that may help persons, such as audit committees or owners of owner-managed enterprises, fulfill their responsibility for overseeing auditing and financial reporting. Such information, however, has not always been communicated effectively. The Auditing Standards Board is issuing this Statement to increase the flow of useful information from auditors to audit committees and others with equivalent responsibilities.
Proposed Statement On Auditing Standards : The Auditor's Responsibility To Detect And Report Errors And Irregularities ;Auditor's Responsibility To Detect And Report Errors And Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Responsibility To Detect And Report Errors And Irregularities ;Auditor's Responsibility To Detect And Report Errors And Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Some recent business failures have caused the public to question whether auditors: (1) Have assumed sufficient responsibility to detect and report possible irregularities; (2) Have been sufficiently effective in detecting material errors and irregularities. The Auditing Standards Board is issuing this proposed statement on auditing standards to better serve the public interest by: (1) Expanding the auditor's responsibility to detect and report irregularities and (2) Improving the auditor's ability to detect material errors and irregularities (a) by discussing client characteristics that may increase the risk of material errors and irregularities and heighten professional skepticism concerning them and (b) by indicationg …
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by broadening the auditor's responsibility to study and evaluate internal control when planning an audit; (2) To clarify and bring up to date the guidance on the auditor's study and evaluation of internal control by incorporating the concepts concerning audit evidence and audit risk that have evolved in practice and that have been established in auditing standards issued subsequent to the issuance of AU section 320, The Auditor's Study and Evaluation of Internal Control (AICPA Professional Standards, Vol. 1).