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Articles 18271 - 18300 of 39912

Full-Text Articles in Accounting

Updated Illustrations Of Reporting Accounting Changes : A Survey Of The Application Of Apb Opinion No. 20, As Amended; Financial Report Survey, 35, Hal G. Clark, Leonard Lorensen Jan 1988

Updated Illustrations Of Reporting Accounting Changes : A Survey Of The Application Of Apb Opinion No. 20, As Amended; Financial Report Survey, 35, Hal G. Clark, Leonard Lorensen

Newsletters

No abstract provided.


Illustrations Of Accounting Policy Disclosure : A Survey Of Applications Of Apb Opinion No. 22; Financial Report Survey, 36, Hal G. Clark, Leonard Lorensen, Joseph J. Soldano Jan 1988

Illustrations Of Accounting Policy Disclosure : A Survey Of Applications Of Apb Opinion No. 22; Financial Report Survey, 36, Hal G. Clark, Leonard Lorensen, Joseph J. Soldano

Newsletters

No abstract provided.


Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the audit committee or to individuals with a level of authority and responsibility equivalent to an audit committee in organizations that do not have one, such as the board of directors, the board of trustees, an owner in an owner-managed enterprise, or others who may have engaged the auditor. For the purpose of this Statement, the term audit committee is used to refer to he appropriate …


Accounting Trends And Techniques, 42th Annual Survey, 1988 Edition, American Institute Of Certified Public Accountants Jan 1988

Accounting Trends And Techniques, 42th Annual Survey, 1988 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Washington Report, Vol. 17 No.8, April 18, 1988, American Institute Of Certified Public Accountants. Jan 1988

Washington Report, Vol. 17 No.8, April 18, 1988, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Education: The Case For Cpe: What Are Clients’ Attitudes?, Patsy L. Lee, James Sorensen, Tonya K. Flesher Jan 1988

Education: The Case For Cpe: What Are Clients’ Attitudes?, Patsy L. Lee, James Sorensen, Tonya K. Flesher

Woman C.P.A.

No abstract provided.


Discussant's Response To "Reports On The Application Of Accounting Principles -- A Review Of Sas 50", Gary L. Holstrum Jan 1988

Discussant's Response To "Reports On The Application Of Accounting Principles -- A Review Of Sas 50", Gary L. Holstrum

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Accounting Standards And Professional Ethics, Arthur R. Wyatt Jan 1988

Accounting Standards And Professional Ethics, Arthur R. Wyatt

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditor Evidential Planning Judgments, Arnold Wright, Theodore J. Mock Jan 1988

Auditor Evidential Planning Judgments, Arnold Wright, Theodore J. Mock

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Relative Importance Of Auditing To The Accounting Profession: Is Auditing A Profit Center?, Norman R. Walker, Michael D. Doll Jan 1988

Relative Importance Of Auditing To The Accounting Profession: Is Auditing A Profit Center?, Norman R. Walker, Michael D. Doll

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Using And Evaluating Audit Decision Aids, Robert H. Ashton, John J. Willingham Jan 1988

Using And Evaluating Audit Decision Aids, Robert H. Ashton, John J. Willingham

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Using And Evaluating Audit Decision Aids", Stephen J. Aldersley Jan 1988

Discussant's Response To "Using And Evaluating Audit Decision Aids", Stephen J. Aldersley

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Auditor's Assistant: A Knowledge Engineering Tool For Audit Decisions", John B. Sullivan Jan 1988

Discussant's Response To "Auditor's Assistant: A Knowledge Engineering Tool For Audit Decisions", John B. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Auditor Evidential Planning Judgments", Robert H. Temkin Jan 1988

Discussant's Response To "Auditor Evidential Planning Judgments", Robert H. Temkin

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Audit Theory Paradigms, Jack C. Robertson Jan 1988

Audit Theory Paradigms, Jack C. Robertson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Auditing Symposium Ix: Proceedings Of The 1988 Touche Ross/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Rajendra P. Srivastava, James E. Rebele Jan 1988

Auditing Symposium Ix: Proceedings Of The 1988 Touche Ross/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Rajendra P. Srivastava, James E. Rebele

Proceedings of the University of Kansas Symposium on Auditing Problems

Auditor evidential planning judgments / Arnold Wright, Theodore J. Mock; Discussant's response to Auditor evidential planning judgments / Robert H. Temkin; Relative importance of auditing to the accounting profession: Is auditing a profit center? / Norman R. Walker, Michael D. Doll; Using and evaluating audit decision aids / Robert H. Ashton, John J. Willingham; Discussant's response to The relative importance of auditing to the accounting profession: Is auditing a profit center? / Zoe-Vonna Palmrose; Accounting standards and professional ethics / Arthur R. Wyatt; Discussant's response to Using and evaluating audit decision aids / Stephen J. Aldersley; Audit theory paradigms / …


Discussant's Response To "Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced", William R. Kinney Jan 1988

Discussant's Response To "Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced", William R. Kinney

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Audit Theory Paradigms", Donald L. Neebes Jan 1988

Discussant's Response To "Audit Theory Paradigms", Donald L. Neebes

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Reports On The Application Of Accounting Principles -- A Review Of Sas 50, James A. Johnson Jan 1988

Reports On The Application Of Accounting Principles -- A Review Of Sas 50, James A. Johnson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


List Of May 1988 Elijah Watt Sells Award Winners, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

List Of May 1988 Elijah Watt Sells Award Winners, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the independent auditor's responsibility for the detection of errors and irregularities in an audit of financial statements in accordance with generally accepted auditing standards. It describes factors that influence the auditor's ability to detect errors and irregularities and explains how the exercise of due care should give appropriate consideration to the possibility of errors or irregularities. It also provides guidance on the auditor's responsibility to communicate detected matters both within and outside the entity whose financial statements are under audit.


Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards. It describes the elements of an internal control structure and explains how an auditor should consider the internal control structure in planning and performing an audit.


Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The Statement also provides guidance on the auditor's responsibilities when a possible illegal act is detected.


Disclosure Checklists And Illustrative Financial Statements For Credit Unions : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly Jan 1988

Disclosure Checklists And Illustrative Financial Statements For Credit Unions : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Uniform Cpa Examination. Questions And Unofficial Answers, 1988 May, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1988

Uniform Cpa Examination. Questions And Unofficial Answers, 1988 May, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Income Recognition On Loans To Financially Troubled Countries; Practice Bulletin 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Banking Committee Jan 1988

Income Recognition On Loans To Financially Troubled Countries; Practice Bulletin 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Banking Committee

AICPA Committees

No abstract provided.


Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1988

Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1988

Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee Jan 1988

Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position modifies the exhibits in appendix C of the 1983 AICPA Industry Audit Guide, Audits of Banks, "Suggested Guidelines for CPA Participation in Bank Directors' Examinations. The SOP emphasizes the scope limitations when CPAs are engaged to perform directors' examinations, particularly those scope limitations that affect accounts with higher risk in the banking industry. Briefly, the principal modifications to the exhibits in appendix C recommended in the SOP include the following: (1) Incorporation of a statement in the illustrative engagement letter and illustrative report identifying the omission of certain procedures relating to accounts with higher risk …


Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1988

Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

In response to findings that a large proportion of independent audits of federal financial assistance were substandard, the AICPA Task Force on the Quality of Audits of Governemental Units was formed to develop a comprehensive plan to improve the quality of audits of governmental units. That plan, presented in a March 1987 report, included a recommendation that "a statement on auditing standards relating to auditing for and reporting on compliance with applicable laws and regulations should be developed and issued." This proposed Statement provides guidance on applying the requirements of SAS No. 54, Illegal Acts by Clients, to audits of …