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Articles 451 - 464 of 464
Full-Text Articles in Accounting
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Proposed Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards"); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is proposing an amendment to existing standards to provide guidance on obtaining an understanding with the client about the services to be performed. Currently, such guidance is not included in the Statements on Auditing Standards (SASs) or the Statements on Standards for Attestation Engagements (SSAEs). However, the recently-issued Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice, (AICPA, Professional Standards, vol. 2, QC sec.20) requires that a CPA firm provide policies and procedures for obtaining an understanding with the client regarding services to be …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED RULINGS UNDER RULE 101: Member Has Significant Influence Over an Entity That Has Significant Influence Over a Client; 2. Member's Investment in Financial Services Products That Invest in Clients; 3. PROPOSED REVISION OF RULING NO. 52 UNDER RULE 101: Unpaid Fees; 4. PROPOSED RULING UNDER RULE 301: Disclosure of Confidential Client Information in Legal Proceedings; 5. PROPOSED REVISION OF INTERPRETATION 501-2 UNDER RULE 501: Discrimination and Harassment in Employment Practices; 6. PROPOSED DELETION OF RULING NO. 82 AND PROPOSED REVISION OF RULING NO. 176 UNDER RULE 502: Newsletter and Member's Association with Newsletters and Publications
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
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide appropriate guidance regarding written management representations to be obtained by an auditor as part of an audit performed in accordance with generally accepted auditing standards. A task force of the ASB reviewed Statement on Auditing Standards (SAS) No. 19, Client Representations (AICPA, Professional Standards, AU sec. 333), and determined that it needed to be updated to reflect changes in auditing practice and the auditing environment since SAS No. 19 was issued. This proposed Statement would supersede SAS No. 19. This proposed Statement: 1. Clarifies the requirement for an …
Proposed Statement Of Position : Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk;Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk;Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on how to account for insurance and reinsurance contracts that do not transfer insurance risk. It applies to all entities and all insurance and reinsurance contracts that do not transfer insurance risk except for long-duration life and health insurance contracts. The method used to account for insurance and reinsurance contracts that do not transfer insurance risk is referred to in this proposed SOP as deposit accounting. The proposed SOP does not address when deposit accounting should be applied. This proposed SOP specifies the following: 1. Insurance and reinsurance contracts for which the …
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
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
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
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
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
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed The Sop On Deposit Accounting, 3162.Da, American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Proposed The Sop On Deposit Accounting, 3162.Da, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Final), American Institute Of Certified Pubic Accountants, Independence Standards Board
Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Final), American Institute Of Certified Pubic Accountants, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Presentation To The Aicpa’S 25th Annual National Conference On Current Sec Developments, Arthur Siegel, Independence Standards Board
Presentation To The Aicpa’S 25th Annual National Conference On Current Sec Developments, Arthur Siegel, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Considering Fraud In A Financial Statement Audit : Practical Guidance For Applying Sas No. 82;, Michael J. Ramos, Anita M. Lyons, American Institute Of Certified Public Accountants
Considering Fraud In A Financial Statement Audit : Practical Guidance For Applying Sas No. 82;, Michael J. Ramos, Anita M. Lyons, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Audit Implications Of Electronic Document Management; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Audit Implications Of Electronic Document Management; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Guides, Handbooks and Manuals
No abstract provided.
Personal Financial Planning Practice Quality Control Checklist; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Personal Financial Planning Practice Quality Control Checklist; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Guide To Planning For Performing And Creative Artists; Pfp Library;, Mitchell Freedman, Andrew B. Blackman, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Planning For Performing And Creative Artists; Pfp Library;, Mitchell Freedman, Andrew B. Blackman, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.