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Full-Text Articles in Accounting

Proposed Guide : Personal Financial Statements : Compilation, Review, And Audit ;Personal Financial Statements : Compilation, Review, And Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Nov. 1, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 1982

Proposed Guide : Personal Financial Statements : Compilation, Review, And Audit ;Personal Financial Statements : Compilation, Review, And Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Nov. 1, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This statement provides guidance on the scope of work and form of report for an audit, review, or compilation of personal financial statements prepared in conformity with the accounting provisions of Statement of Position 82-1, Accounting and Financial Reporting for Personal Financial Statements. The guide first discusses matters that are common to all personal financial statement engagements. The guide then discusses the application of current professional standards to engagements to compile, review , or audit personal financial statements that present assets at their estimated current values and liabilities at their estimated current amounts. Finally, the guide discusses reporting on personal …


Proposed Statement On Auditing Standards : Materiality And Audit Risk In Conducting An Audit ;Materiality And Audit Risk In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Proposed Statement On Auditing Standards : Materiality And Audit Risk In Conducting An Audit ;Materiality And Audit Risk In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement provides guidance on the auditor's consideration of materiality and audit risk when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. The concepts of materiality and audit risk affect the application of generally accepted auditing standards, especially the standards of field work and reporting, and are inherent in the autitor's standard report. The concept of materiality recognizes that some matters, either individually or in the aggregate, are important for fair presentation of financial statements, while other matters are not important. Audit risk is the risk that the auditor may unknowingly fail to …


Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Statements Of Position Of The Accounting Standards Division As Of January 1, 1982, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1982

Statements Of Position Of The Accounting Standards Division As Of January 1, 1982, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Mas Engagements; Statement On Standards For Management Advisory Services 2, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1982

Mas Engagements; Statement On Standards For Management Advisory Services 2, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Hospital Audit Guide (1982); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1982

Hospital Audit Guide (1982); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists : A Financial Reporting Practice Aid, October 1982, American Institute Of Certified Public Accountants. Technical Information Division Jan 1982

Disclosure Checklists : A Financial Reporting Practice Aid, October 1982, American Institute Of Certified Public Accountants. Technical Information Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1982

Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1982, American Institute Of Certified Public Accountants Jan 1982

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1982, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Audits Of Fire And Casualty Insurance Companies (1982); Industry Audit Guide: Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1982

Audits Of Fire And Casualty Insurance Companies (1982); Industry Audit Guide: Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting Profession : Years Of Trial, 1969-1980, Wallace E. Olson Jan 1982

Accounting Profession : Years Of Trial, 1969-1980, Wallace E. Olson

Association Sections, Divisions, Boards, Teams

No abstract provided.


United States Of America And Franics W. Murphy, Special Agent, Internal Revenue Service, Petitioners-Appellees V. Arthur Andersen & Comany, Respondent-Appellees, And Good Hope Industries, Inc., Intervenor-Appellant. Motion Of Amrican Institute Of Certified Public Accountants For Leave To File A Brief Amicus Curiae And Brief Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

United States Of America And Franics W. Murphy, Special Agent, Internal Revenue Service, Petitioners-Appellees V. Arthur Andersen & Comany, Respondent-Appellees, And Good Hope Industries, Inc., Intervenor-Appellant. Motion Of Amrican Institute Of Certified Public Accountants For Leave To File A Brief Amicus Curiae And Brief Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa)

Federal Publications

No abstract provided.


Aicpa Annual Report 1981-82; Message To Members, American Institute Of Certified Public Accountants Jan 1982

Aicpa Annual Report 1981-82; Message To Members, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Annual Report 1981-82, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1982

Annual Report 1981-82, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1982, Mary Mcinnes, James H. Macneill Jan 1982

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1982, Mary Mcinnes, James H. Macneill

AICPA Annual Reports

No abstract provided.


Proposed Statements On Standards For Management Advisory Services : Mas Engagements And Mas Consultations ;Mas Engagements And Mas Consultations; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 30, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1982

Proposed Statements On Standards For Management Advisory Services : Mas Engagements And Mas Consultations ;Mas Engagements And Mas Consultations; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 30, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed statement on MAS (Management Advisory Services) engagements provides guidance on the application of the MAS standards on professional competence, planning and supervision, sufficient relevant data, the role of the practitioner, the understanding with the client, client benefit, and communication of results. The proposed statement on MAS consultations proivides guidance on the application of the general standards on due professional care, planning and supervision, and sufficient relevant data. It proposes that the four technical standards established for MAS engagements in SSMAS no. 1 be made applicable to MAS consultations.


Accounting For Medical Malpractice Loss Contingencies (Asserted And Unasserted Claims) And Related Issues Of Health Care Providers; Issues Paper (1982 August 13), American Institute Of Certified Public Accountants. Medical Malpractice Self-Insurance Task Force Jan 1982

Accounting For Medical Malpractice Loss Contingencies (Asserted And Unasserted Claims) And Related Issues Of Health Care Providers; Issues Paper (1982 August 13), American Institute Of Certified Public Accountants. Medical Malpractice Self-Insurance Task Force

Issues Papers

No abstract provided.


Acceptability Of "Simplified Lifo" For Financial Reporting Purposes; Issues Paper (1982 October 14), American Institute Of Certified Public Accountants. Task Force On Lifo Inventory Problems Jan 1982

Acceptability Of "Simplified Lifo" For Financial Reporting Purposes; Issues Paper (1982 October 14), American Institute Of Certified Public Accountants. Task Force On Lifo Inventory Problems

Issues Papers

No abstract provided.


Accounting For Employee Capital Accumulation Plans; Issues Paper (1982 November 4), American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Apb Opinion 25 Jan 1982

Accounting For Employee Capital Accumulation Plans; Issues Paper (1982 November 4), American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Apb Opinion 25

Issues Papers

No abstract provided.


Financial Reporting By Health Care Entities Of The Proceeds Of Tax Exempt Bonds And Funds Limited As To Use; Issues Paper (1982 November 1), American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1982

Financial Reporting By Health Care Entities Of The Proceeds Of Tax Exempt Bonds And Funds Limited As To Use; Issues Paper (1982 November 1), American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Issues Papers

No abstract provided.


Tabulation Of Cpas As Of July 31, 1982, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Tabulation Of Cpas As Of July 31, 1982, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Uniform Cpa Examination Unofficial Answers May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1982

Uniform Cpa Examination Unofficial Answers May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Uniform Cpa Examination Questions May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1982

Uniform Cpa Examination Questions May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Accounting Hall Of Fame: Profiles Of Forty-One Members, Thomas J. Burns, Edward N. Coffman Jan 1982

Accounting Hall Of Fame: Profiles Of Forty-One Members, Thomas J. Burns, Edward N. Coffman

Accounting Hall of Fame Brochures

No abstract provided.


Herbert E. Miller Vita, Herbert E. Miller Jan 1982

Herbert E. Miller Vita, Herbert E. Miller

Accounting Hall of Fame Brochures

No abstract provided.


Accountants' Index - 1982 [Brochure], American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Accountants' Index - 1982 [Brochure], American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Firm Associations, March 1982, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Cpa Firm Associations, March 1982, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Audit Problems Encountered In Small Business Engagements: An Executive Summary, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1982

Audit Problems Encountered In Small Business Engagements: An Executive Summary, American Institute Of Certified Public Accountants. Federal Taxation Division

Guides, Handbooks and Manuals

No abstract provided.


User's Guide To Understanding Audits And Auditor's Reports, Alan J. Winters Jan 1982

User's Guide To Understanding Audits And Auditor's Reports, Alan J. Winters

Guides, Handbooks and Manuals

No abstract provided.


Sunset Review Of Accounting Principles : Report, American Institute Of Certified Public Accountants. Division For Cpa Firms. Technical Issues Committee Jan 1982

Sunset Review Of Accounting Principles : Report, American Institute Of Certified Public Accountants. Division For Cpa Firms. Technical Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.