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Articles 271 - 300 of 418
Full-Text Articles in Accounting
Airline Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Airline Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Banking Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Banking Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Federal Government Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Federal Government Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Tabulation Of Cpas As Of August 1, 1991, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1991, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-128 "Audits of State and Local Governments" and OMB Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." It also addresses reporting on the internal control structure under Government Auditing Standards
Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Audits Of Providers Of Health Care Services (1991), 2nd Ed.; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Audits Of Providers Of Health Care Services (1991), 2nd Ed.; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson
Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson
Presidential Scholars Theses (1990 – 2006)
This thesis will explore the impact of computer crime on accounting information systems. Specifically, it will address the different types of crimes committed, the types of people who commit them, and the controls to deter them. The paper will then close by focusing on who should take responsibility for detection of such crimes.
Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan
Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan
Presidential Scholars Theses (1990 – 2006)
The purpose of this paper is to explore the issue of the alledged standards overload problem. This exploration can be accomplished by breaking the topic down into several key areas of discussion. To fully comprehend the nature of the problem, it is necessary to have some background on current generally accepted accounting standards (GAAP): what is the nature of current accounting standards and where do they get their authority?; what is the purpose of current accounting standards, and is this purpose served for both smal 1 and/or privately held companies as wel I as for large, public companies? It is …
Uniform Cpa Examination. Questions And Unofficial Answers, 1991 May, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination. Questions And Unofficial Answers, 1991 May, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Audits Of Employee Benefit Plans As Of March 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans As Of March 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Committees, 1991-92: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meetings, American Institute Of Certified Public Accountants
Aicpa Committees, 1991-92: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meetings, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
1991-1992 Accounting Faculty Directory, James R. Hasselback
1991-1992 Accounting Faculty Directory, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Accounting Hall Of Fame: Profiles Of Fifty Members, Thomas J. Burns, Edward N. Coffman
Accounting Hall Of Fame: Profiles Of Fifty Members, Thomas J. Burns, Edward N. Coffman
Accounting Hall of Fame Brochures
No abstract provided.
Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June 1991, American Institute Of Certified Public Accountants (Aicpa)
Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June 1991, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Statement On Standards For Consulting Services : Definitions And Standards;Definitions And Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Proposed Statement On Standards For Consulting Services : Definitions And Standards;Definitions And Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consulting Services provided by CPAs in public practice have not been clearly defined in the existing Statements on Standards for Management Advisory Services. This proposed Statement on Standards for Consulting Services describes six categories of CPA consulting services, distinguishes them from attest services, reaffirms the basic standards in rule 201 of the AICPA Code of Conduct as applying to such services, and establishes three general consulting services standards that are client-oriented. The proposed Statement on Standards for Consulting Services in this exposure draft is intended to supersede the three current Statements on Standards for Management Advisory Services. The proposed Statement …
Proposed Statement On Auditing Standards : Reports On The Processing Of Transactions By Service Organizations;Reports On The Processing Of Transactions By Service Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Feb. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reports On The Processing Of Transactions By Service Organizations;Reports On The Processing Of Transactions By Service Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Feb. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide guidance to practitioners engaged to audit the financial statements of an entity that uses a service organization in connection with the processing of transactions. This proposed Statement also provides guidance to auditors who issue reports for use by other auditors on procedures performed at service organizations. Examples of such service organizations include bank trust departments that invest and hold assets for employee benefit plans and electronic data processing service centers that process transactions and related data for user organizations. This proposed Statement provides guidance to …
Proposed Statement On Auditing Standards : Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 9, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 9, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Since the issuance of Statement on Auditing Standards (SAS) No. 63, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance, certain developments have occurred that affect the guidance provided by that Statement. These developments include the issuance by the Office of Management and Budget (OMB) of Circular A-133, Audits of Institutions of Higher Education and Other Nonprofit Institutions, and the revision of the OMB Compliance Supplement for Single Audits of State and Local Governments. In addition, the Auditing Standards Board became aware of certain issues related to the implementation of SAS No. 63 that required clarification. …
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide expanded guidance to accountants in performing reviews of, or procedures on, interim financial information. This proposed Statement: 1. Clarifies the knowledge of the entity's internal control structure that the accountant needs to obtain when the accountant is engaged to review interim financial information but has not audited the most recent annual financial statements. 2. Incorporates additional guidance on accounting estimates and performing analytical procedures in connection with a review of interim financial information. 3. Requires the accountant, in performing a review of interim financial information, …
Proposed Statement Of Position : Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies;Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 16, American Institute Of Certified Public Accountants. Auditing Insurance Entities' Loss Reserves Task Force
Proposed Statement Of Position : Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies;Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 16, American Institute Of Certified Public Accountants. Auditing Insurance Entities' Loss Reserves Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) is designed to provide guidance to auditors when auditing management's estimate of the liability for loss reserves of property and liability insurance entities. Following is a summary of some of the more significant matters discussed in the proposed SOP: 1. Methods available for estimating the liability for loss reserves and the types of data that may be used in developing such estimates, including an example of the application of a commonly used estimating method illustrating how the method may be used with two different types of data and a discussion of the difference in …
Comment Letters On Proposed Industry Accounting Guide For Insurance Agents And Brokers Dated August 15, 1991, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Comment Letters On Proposed Industry Accounting Guide For Insurance Agents And Brokers Dated August 15, 1991, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 2, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 2, Committee Of Sponsoring Organizations Of The Treadway Commission
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting And Auditing Update Handbook, American Institute Of Certified Public Accountants
Accounting And Auditing Update Handbook, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division
Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 2;, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 2;, Committee Of Sponsoring Organizations Of The Treadway Commission
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Software Revenue Recognition;Software Revenue Recognition; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Jan. 16, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software
Proposed Statement Of Position : Software Revenue Recognition;Software Revenue Recognition; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Jan. 16, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. The basic principle is that revenue is recognized on delivery of software; some exceptions are discussed. The proposed SOP also discusses accounting for related services, accounting for transactions involving software that are primarily service transactions, the application of contract accounting to software transactions, and accounting for postcontract customer support. Briefly, the proposed SOP recommends the following: 1. Software licenses with no other vendor obligations—If collectibility is probable and the vendor has no obligations remaining under the sales or licensing agreement …
Proposed Statement On Auditing Standards : The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Financial Accounting Foundation (FAF) has oversight responsibilities for the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). In late 1989, the FAF determined that "an entity subject to the jurisdiction of one board should not be required to change its reporting principles as a result of a standard issued by the other board." In making this determination, the FAF recognized that the existing hierarchy of generally accepted accounting principles (GAAP) contained in AICPA Professional Standards, volume 1, AU section 411, "The Meaning of 'Present Fairly in Conformity With Generally Accepted Accounting Principles' in the Independent …
Proposed Statement On Auditing Standards : Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions;Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions;Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The service of accountants providing letters to underwriters developed following enactment of the Securities Act of 1933 (the "Act"). Section 11 of the Act provides that underwriters, among others, could be liable if any part of a registration statement contains material omissions or misstatements. The Act also provides for an affirmative defense for underwriters if it can be demonstrated that, after a reasonable investigation, the underwriter had reasonable grounds to believe that there were no material omissions or misstatements. Consequently, underwriters request accountants to assist them in developing a record of reasonable investigation, called "due diligence," to help establish their …
Proposed Revision Of Ethics Interpretations 101-1.A.4 And 101-5 : Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence;Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revision Of Ethics Interpretations 101-1.A.4 And 101-5 : Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence;Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee recently considered existing pronouncements on independence in the AlCPA's Code of Conduct regarding loans to members from clients. The ethics committee concluded that in the circumstances of today's practice environment these pronouncements permitted financial relationships between the member and the client that could impair the appearance of independence. Accordingly, the ethics committee proposes a revision of the existing pronouncements that, in effect, will prohibit a member or a member's firm from having a loan to or from a client. However, the following loans will be grandfathered under the proposed revision: fully secured mortgage loans (including …