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Articles 61 - 90 of 149
Full-Text Articles in Taxation
Codification Of Statements On Auditing Standards, Numbers 1 To 71 (1993), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 71 (1993), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board
Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such engagements. It also establishes certain communication requirements for an accountant who has been engaged to perform certain services related to interim financial information, as described in paragraph 5.
Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 069, American Institute Of Certified Public Accountants. Auditing Standards Board
Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 069, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The purpose of this section is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.
Reports On The Processing Of Transactions By Service Organizations; Statement On Auditing Standards, 070, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On The Processing Of Transactions By Service Organizations; Statement On Auditing Standards, 070, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This Statement also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.
Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function. This Statement provides the auditor with guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.
Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board
Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-128 "Audits of State and Local Governments" and OMB Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." It also addresses reporting on the internal control structure under Government Auditing Standards
Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 63 (1990), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 63 (1990), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Omnibus Statement On Auditing Standards--1990; Statement On Auditing Standards, 064, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards--1990; Statement On Auditing Standards, 064, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The statements revised are: auditor's consideration of an entity's ability to continue as a going concern, reports on audited financial statements, part of audit performed by other independent auditors.
Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board
Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2 through 10) b. Specified elements, accounts, or items of a financial statement (paragraphs 11 through 18) c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 19 through 21) d. Financial presentations to comply with contractual agreements or regulatory provisions (paragraphs 22 through 30) e. Financial information presented in prescribed forms or schedules that require a prescribed form of …
Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act of 1984 it also addresses reporting on the internal control structure under Government Auditing Standards.
Omnibus Statement On Auditing Standards -- 1987; Statement On Auditing Standards, 052, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards -- 1987; Statement On Auditing Standards, 052, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement revises: meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report required supplementary information and reporting on information accompanying the basic financial statements in auditor-submitted documents
Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board
Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.
Communication With Audit Committees; Statement On Auditing Standards, 061, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication With Audit Committees; Statement On Auditing Standards, 061, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This Statement establishes a requirement for the auditor to determine that certain matters related to the conduct of an audit are communicated to those who have responsibility for oversight of the financial reporting process. For purposes of this document, the recipient of the communications is referred to as the audit committee. The communications required by this Statement are applicable to (1) entities that either have an audit committee or that have otherwise formally designated oversight of the financial reporting process to a group equivalent to an audit committee (such as a finance committee or budget committee) and (2) all …
Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1988), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1988), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of an introductory paragraph that differentiates management's responsibilities for the financial statements from the auditor's role in expressing an opinion on them based upon his audit, (b) an explicit acknowledgment that an audit provides reasonable assurance within the context of materiality, and (c) the addition of a brief explanation of what an audit entails. 2. Revising the second standard of reporting to require a …
Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. Continuation of an entity as a going concern is assumed in financial reporting in the absence of significant information to the contrary. Ordinarily, information that significantly contradicts the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, …
Auditing Accounting Estimates; Statement On Auditing Standards, 057, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Accounting Estimates; Statement On Auditing Standards, 057, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance to auditors on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, an accounting estimate is an approximation of a financial statement element, item, or account. Accounting estimates are often included in historical financial statements because a. The measurement of some amounts or the valuation of some accounts is uncertain, pending the outcome of future events. b. Relevant data concerning events that have already occurred cannot be accumulated on a timely, cost-effective basis
Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board
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 …
Auditor's Responsibility To Detect And Report Errors And Irregularities; Statement On Auditing Standards, 053, American Institute Of Certified Public Accountants. Auditing Standards Board
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
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
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.
Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1987), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1987), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in another country for use outside the United States. A "U.S. entity" is an entity that is either organized or domiciled in the United States.
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance that an accountant in public practice (reporting accountant), either in connection with a proposal to obtain a new client or otherwise, should apply. 3a. When preparing a written report on the application of accounting principles to specified transactions, either completed or proposed (specific transactions). b. When requested to provide a written report on the type of opinion that may be rendered on a specific entity's financial statements. c. When preparing a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a particular principal (hypothetical transactions).
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1986), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1986), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.