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Articles 14581 - 14610 of 39912

Full-Text Articles in Accounting

Recommending A Cpa Firm : How To Pick A Leader, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1997

Recommending A Cpa Firm : How To Pick A Leader, American Institute Of Certified Public Accountants. Division For Cpa Firms

Guides, Handbooks and Manuals

No abstract provided.


Audit Risk Alert - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1997

Audit Risk Alert - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Standards For Performing And Reporting On Peer Reviews : Including Interpretations Issued Through January 1, 1997, American Institute Of Certified Public Accountants Jan 1997

Standards For Performing And Reporting On Peer Reviews : Including Interpretations Issued Through January 1, 1997, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Electronic Commerce Assurance: Attitudes Toward Cpa Webtrust, Yankelovich Partners, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Electronic Commerce Assurance: Attitudes Toward Cpa Webtrust, Yankelovich Partners, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1997, American Institute Of Certified Public Accountants Jan 1997

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1997, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Code Of Professional Conduct And Implementing Resolutions Of Council As Amended October 28, 1997;Bylaws And Implementing Resolutions Of Council As Amended October 28, 1997, American Institute Of Certified Public Accountants Jan 1997

Code Of Professional Conduct And Implementing Resolutions Of Council As Amended October 28, 1997;Bylaws And Implementing Resolutions Of Council As Amended October 28, 1997, American Institute Of Certified Public Accountants

AICPA Professional Standards

This publication, Code of Professional Conduct/Bylaws, contains the Principles and Rules of the Code, as well as pertinent resolutions of Council. It does not contain interpretations and rulings adopted by the professional ethics executive committee, which are integral to the Code and important to an understanding of the Code and which are published separately in AICPA Professional Standards (volume 2) and will be available on the AICPA's Web site (www.aicpa.org) early in 1998. The publication also contains the AICPA mission statement.


Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1997, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee Jan 1997

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1997, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1997, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1997

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1997, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, May 1997 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Anita M. Lyons Jan 1997

Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, May 1997 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Anita M. Lyons

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Depository Institutions And Lending Industry Developments - 1997-98; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1997

Depository Institutions And Lending Industry Developments - 1997-98; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 1997

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Credit Unions, With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1997

Audits Of Credit Unions, With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Guide For The Use Of Real Estate Appraisal Information With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1997

Guide For The Use Of Real Estate Appraisal Information With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies With Conforming Changes As Of May 1, 1997; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee Jan 1997

Audits Of Investment Companies With Conforming Changes As Of May 1, 1997; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee Jan 1997

Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Tax Simplification Recommendations, April 30, 1997, American Institute Of Certified Public Accountants Jan 1997

Tax Simplification Recommendations, April 30, 1997, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Minority Initiatives Committee, American Institute Of Certified Public Accountants. Minorities Initiatives Committee Jan 1997

Minority Initiatives Committee, American Institute Of Certified Public Accountants. Minorities Initiatives Committee

AICPA Committees

No abstract provided.


Intellectual Capital And Human Resources Issues In The Big 6, American Institue Of Certified Public Accountants. Women And Family Issues Executive Committee Jan 1997

Intellectual Capital And Human Resources Issues In The Big 6, American Institue Of Certified Public Accountants. Women And Family Issues Executive Committee

AICPA Committees

No abstract provided.


A Survey Of The Use And Perceptions Of Analytical Procedures, Rebecca Hutchinson Jan 1997

A Survey Of The Use And Perceptions Of Analytical Procedures, Rebecca Hutchinson

Presidential Scholars Theses (1990 – 2006)

In order to comply with generally accepted auditing standards (GAAS), auditors are required to gather sufficient, competent evidence to support their opinion concerning the amounts and disclosures in the client's financial statements. Auditors have numerous ways by which to obtain such evidence, and one whose use is continually increasing--largely due to its cost-effectiveness--is analytical procedures.

Analytical procedures (APs) are defined as "evaluations of financial information made by a study of plausible relationships among both financial and non-financial data" (SAS No. 56). For non-auditors, an example of an AP is using historic gross profit percentages to determine if the gross profit …


Accounting By The Issuer Of Surplus Notes; Practice Bulletin, 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Accounting By The Issuer Of Surplus Notes; Practice Bulletin, 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Implementation Initiatives On Sas 82, Consideration Of Fraud In A Financial Statement Audit, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1997

Aicpa Implementation Initiatives On Sas 82, Consideration Of Fraud In A Financial Statement Audit, American Institute Of Certified Public Accountants. Auditing Standards Board

Guides, Handbooks and Manuals

No abstract provided.


Tax Planning And The New Tax Law: Strategies For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team Jan 1997

Tax Planning And The New Tax Law: Strategies For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team

Guides, Handbooks and Manuals

No abstract provided.


Flexible Work Arrangements In Cpa Firms, Barney Olmsted, American Institute Of Certified Public Accountants. Women And Family Issues Executive Committee, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1997

Flexible Work Arrangements In Cpa Firms, Barney Olmsted, American Institute Of Certified Public Accountants. Women And Family Issues Executive Committee, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Top 10 Technologies And Their Impact On Cpa's, Sandi Smith Jan 1997

Top 10 Technologies And Their Impact On Cpa's, Sandi Smith

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Responsibility For Detecting Fraud, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Auditor's Responsibility For Detecting Fraud, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


New Tax Law And You : Planning For 1997 & 1998 : A Cpa's Guide For Taxpayers, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

New Tax Law And You : Planning For 1997 & 1998 : A Cpa's Guide For Taxpayers, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Questions And Answers: Understanding The Proposed Regulatory System Of The Joint Committee, Aicpa/Nasba Joint Committee On Regulation Of The Profession Jan 1997

Questions And Answers: Understanding The Proposed Regulatory System Of The Joint Committee, Aicpa/Nasba Joint Committee On Regulation Of The Profession

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Intranets, John Graves, Jacqueline Justice Jan 1997

Cpa's Guide To Intranets, John Graves, Jacqueline Justice

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Information Security, John Graves, Kim Hill Torrence Jan 1997

Cpa's Guide To Information Security, John Graves, Kim Hill Torrence

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 1997, American Institute Of Certified Public Accountants. Tax Division Jan 1997

Tax Practice Guides And Checklists 1997, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.