Accounting Commons^™

Health Care Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office

Federal Publications

No abstract provided.

Audit Adjustments; Statement On Auditing Standards, 089, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

In accordance with AU section 310.05, the auditor should establish an understanding with the client regarding the services to be performed for each engagement. That understanding should be documented, preferably in an engagement letter or other written communication. AU section 310.06 specifies various matters that generally are addressed in the understanding, including management's responsibility for the financial statements. One of the matters that is not specifically addressed is management's responsibility for determining the appropriate disposition of financial statement misstatements aggregated by the auditor. This amendment adds the following to the list in AU section 310.06 of matters that generally are …

Investment Companies Industry Developments, 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Airlines With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audit Sampling (1999); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Audit Sampling Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Personal Financial Statements Guide With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Compilation And Review Alert - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Common Interest Realty Associations Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, July 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Susan Frohlich

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, August 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Journal Of Actuarial Practice, Volume 7, Nos. 1 And 2, 1999, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES

A Study Note on the Actuarial Evaluation of Premium Liabilities • Claudette Cantin and Philippe Trahan (First Prize)

Recognizing Actuarial Assumptions • Victoria Stachowski and Alice Underwood (Second Prize)

Commissioners Annuity Reserve Valuation Method (CARVM) • Keith P. Sharp (Third Prize)

CARVM and NAIC Actuarial Guidelines 33 & 34 • Keith P. Sharp

Multilife Premium Calculation with Dependent Future Lifetimes • Michel Denuit and Anne Cornet

A Fuzzy Approach to Grouping by Policyholder Age In General Insurance • Richard J. Verrall and Yakoub H. Yakoubov

Determination of Optimal Premiums as a Constrained Optimization Problem • Farrokh Guiahi

Credibility Calculations …

Building An Internet Recruiting Strategy For A Big Five Professional Services Firm, Jacqueline A. Rose

Seton Hall University Dissertations and Theses (ETDs)

.

Comment Letter On Accounting For Derivative Instruments And Hedging Activities—Deferral Of The Effective Date Of Fasb Statement No. 133., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

1999-2000 Prentice Hall Accounting Faculty Directory, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

Key Links Between Business Subjects And Auditing And Fare Content Specification Outlines, Amercian Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force

Examinations and Study

No abstract provided.

The Accounting Hall Of Fame, Early Contributors Ballot, Accounting Hall Of Fame

Accounting Hall of Fame Brochures

No abstract provided.

Job Resources On The World Wide Web, Brad Jones

The Corinthian

'.J'he World Wide Web is an abundant source of job-related information. The Web helps users overcome many of the difficulties associated with more conventional methods of communication and allows employees, recruiters, and applicants to exchange information easily and ·quickly. The number of employment-related sites is growing, and many sites offer services that link applicants to position vacancies across the world. General employment advice and information can also be accessed online. Career sites offer advice on the job search process, networking, and many other job-related topics.

Not-For-Profit Organizations Industry Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audit Issues In Revenue Recognition (1999); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Casinos With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Guidance To Practitioners In Conducting And Reporting On An Agreed-Upon Procedures Engagement To Assist Management In Evaluating The Effectiveness Of Its Corporate Compliance Program; Statement Of Position 99-1;, American Institute Of Certified Public Accountants. Health Care Pilot Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Aicpa Professional Standards: Attestation Standards As Of June 1, 1999, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Accounting For And Reporting Of Certain Defined Contribution Plan Investments And Other Disclosure Matters : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For And Reporting Of Postretirement Medical Benefit (401(H)) Features Of Defined Benefit Pension Plans : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-2;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapters 3 and 4 of the AICPA Audit and Accounting Guide, Audits of Employee Benefit Plans (the Guide). This proposed SOP would amend SOP 94-4, Reporting of Investment Contracts Held by Health and Welfare Benefit Plans and Defined Contribution Plans, and SOP 92-6, Accounting and Reporting by Health & Welfare Benefit Plans. This proposed SOP would simplify disclosures for certain investments and would supersede AICPA Practice Bulletin 12, Reporting Separate Investment Fund Option Information of Defined Contribution Pension Plans. This proposed SOP would accomplish the following: a. Amend paragraph 3.20 of the …

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Peer Review Board is issuing this exposure draft to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2 PR section 100). This proposal: 1. Replaces the term "on-site peer review" with "systemic review" in order to more accurately describe this type of peer review. On a systemic review, the reviewer expresses an opinion on the firm's system of quality control (page 7). 2. Changes the definition of engagements that require a firm to have an on-site (systemic) review. Firms that perform services listed in paragraph 4 of the Standards (which includes review …

Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : (A Revision Of Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : And The Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : (A Revision Of Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : And The Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement;Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is considering the issuance of two Statements on Quality Control Standards (SQCSs) to provide a CPA firm with improved guidance for establishing and maintaining a quality control system for its accounting and auditing practice. Proposed Statement of Quality Control Standard, System of Quality Control for a CPA Firm's Accounting and Auditing Practice (A Revision of SQCS No. 2) In recent years, the Securities and Exchange Commission (SEC) has successfully brought enforcement actions against individuals who, in the SEC's opinion, did not apply professional standards in his or her role as the concurring partner reviewer on …

Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999);Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999); Exposure Draft (American Institute Of Certified Public Accountants), 1999, Apr. 22, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) amends various SASs and consists of the following three parts: Part 1, Audit Adjustments; Part 2, Reporting on Consistency; and Part 3, Service Organizations. Part 1 AUDIT ADJUSTMENTS: The amendments in part 1 of this proposed SAS are being issued to establish audit requirements that would encourage audit clients to record financial statement adjustments proposed by auditors in audits of financial statements. The Auditing Standards Board (ASB) believes such requirements would improve the financial statement reporting process. Part 1 of this proposed SAS would amend three SASs to establish audit requirements that clarify …