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Articles 1 - 10 of 10

Full-Text Articles in Accounting

Members In Internal Audit, May 2003, American Institute Of Certified Public Accountants (Aicpa) May 2003

Members In Internal Audit, May 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, April 2003, American Institute Of Certified Public Accountants (Aicpa) Apr 2003

Members In Internal Audit, April 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, February/March 2003, American Institute Of Certified Public Accountants (Aicpa) Feb 2003

Members In Internal Audit, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Rethinking The Structure Of Accounting And Auditing, Shyam Sunder Jan 2003

Rethinking The Structure Of Accounting And Auditing, Shyam Sunder

Shyam Sunder

No abstract provided.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2003

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.


Members In Internal Audit, January 2003, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Members In Internal Audit, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Practice Alert 2003-01 Audit Confirmations; Members In Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 2003

Practice Alert 2003-01 Audit Confirmations; Members In Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2003

Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Standards for Accounting and Review Services. The proposed Statement will establish a SSARS hierarchy. The proposed Statement will be beneficial to practitioners by making them aware of the appropriate literature and the various publications' standing in the SSARS hierarchy. In addition, the Statement addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200). SSARS currently provide guidance to be followed when the financial statements of a prior period have been …


Governmental & Accounting Profession Changes Implemented In An Attempt To Prevent Another Major "Enron Type" Corporate Collapse, Emily Dennie Jan 2003

Governmental & Accounting Profession Changes Implemented In An Attempt To Prevent Another Major "Enron Type" Corporate Collapse, Emily Dennie

The Corinthian

One thing that remains constant through the Enron collapse and subsequent investigation is the resolve of the Securities and Exchange Commission (SEC) and the accounting profession to assure the public that they are taking the appropriate measures to avoid a situation like this in the future. Since the SEC released its intent to investigate Enron, in October 2001, both the SEC and the American Institute of Certified Public Accountants (AI CPA) have made and implemented many changes including four new Statements on Auditing Standards (SASs) and at least two new programs. Of the four new standards, only SAS No. 99 …