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Articles 61 - 90 of 124
Full-Text Articles in Taxation
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements. Analytical procedures can be effective in identifying financial misstatements and alerting the auditor to the possiblity of certain types of material irregularity.
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by broadening the auditor's responsibility to study and evaluate internal control when planning an audit; (2) To clarify and bring up to date the guidance on the auditor's study and evaluation of internal control by incorporating the concepts concerning audit evidence and audit risk that have evolved in practice and that have been established in auditing standards issued subsequent to the issuance of AU section 320, The Auditor's Study and Evaluation of Internal Control (AICPA Professional Standards, Vol. 1).
Audit Planning; Technical Information For Practitioners Series, 2, Michael A. Tursi
Audit Planning; Technical Information For Practitioners Series, 2, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Discussant's Response To "Is The Second Standard Of Fieldwork Necessary", Andrew D. Bailey
Discussant's Response To "Is The Second Standard Of Fieldwork Necessary", Andrew D. Bailey
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Is The Second Standard Of Fieldwork Necessary, Thomas P. Bintinger
Is The Second Standard Of Fieldwork Necessary, Thomas P. Bintinger
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
On The Quality Of Independent Audits, American Institute Of Certified Public Accountants
On The Quality Of Independent Audits, American Institute Of Certified Public Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditor Reviews Of Changing Prices Disclosures; Auditing Research Monograph, 6, K. Fred Skousen, W. Steve Albrecht
Auditor Reviews Of Changing Prices Disclosures; Auditing Research Monograph, 6, K. Fred Skousen, W. Steve Albrecht
Guides, Handbooks and Manuals
No abstract provided.
Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors
Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors
Association Sections, Divisions, Boards, Teams
No abstract provided.
Discussant's Response To How Not To Communicate Material And Immaterial Weaknesses In Accounting Controls, Alan N. Certain
Discussant's Response To How Not To Communicate Material And Immaterial Weaknesses In Accounting Controls, Alan N. Certain
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
How Not To Communicate Material And Immaterial Weaknesses In Accounting Controls, Wanda A. Wallace
How Not To Communicate Material And Immaterial Weaknesses In Accounting Controls, Wanda A. Wallace
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Internal Accounting Control Evaluation And Auditor Judgment; Auditing Research Monograph, 3, Theodore J. Mock, Jerry L. Turner
Internal Accounting Control Evaluation And Auditor Judgment; Auditing Research Monograph, 3, Theodore J. Mock, Jerry L. Turner
Guides, Handbooks and Manuals
No abstract provided.
Market For Compilation, Review, And Audit Services; Auditing Research Monograph, 4, Jerry L. Arnold, Michael A. Diamond
Market For Compilation, Review, And Audit Services; Auditing Research Monograph, 4, Jerry L. Arnold, Michael A. Diamond
Guides, Handbooks and Manuals
No abstract provided.
Taxonomization Of Internal Controls And Errors For Audit Research, Miklos A. Vasarhelyi
Taxonomization Of Internal Controls And Errors For Audit Research, Miklos A. Vasarhelyi
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To Critical Requirements Of A System Of Internal Accounting Control, Jay M. Smith
Discussant's Response To Critical Requirements Of A System Of Internal Accounting Control, Jay M. Smith
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Critical Requirements Of A System Of Internal Accounting Control, Robert J. Sack
Critical Requirements Of A System Of Internal Accounting Control, Robert J. Sack
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Chairman's View: Why Do We Concentrate On Rutabagas?, Donald S. Perkins
Chairman's View: Why Do We Concentrate On Rutabagas?, Donald S. Perkins
Touche Ross Publications
Illustrations not included in Web version
Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SAS would provide guidance in connection with an engagement to report on whether an entity's system, taken as a whole, was sufficient to meet the objectives of internal accounting control. This would be a voluntary service and not mandated as part of an audit. The proposed SAS would also provide guidance on reports based solely on a study and evaluation of internal accounting control that was made as part of an audit of the entity's financial statements and on reports based on pre-established criteria of regulatory agencies. Distribution of these reports is to be restricted to an entity's …
Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
AICPA Committees
No abstract provided.
Analytical Auditing: A Status Report, Rodney J. Anderson
Analytical Auditing: A Status Report, Rodney J. Anderson
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Internal Auditing -- A Historical Perspective And Future Directions, Victor Z. Brink
Internal Auditing -- A Historical Perspective And Future Directions, Victor Z. Brink
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To Internal Auditing -- A Historical Perspective And Future Directions, Lawrence B. Sawyer
Discussant's Response To Internal Auditing -- A Historical Perspective And Future Directions, Lawrence B. Sawyer
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To Analytical Auditing: A Status Report, Donald R. Nichols
Discussant's Response To Analytical Auditing: A Status Report, Donald R. Nichols
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael
Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael
Guides, Handbooks and Manuals
No abstract provided.
Audit Committees : Answers To Typical Questions About Their Organization And Operations, American Institute Of Certified Public Accountants (Aicpa)
Audit Committees : Answers To Typical Questions About Their Organization And Operations, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tentative Report Of The Special Advisory Committe On Internal Accounting Control, September 15, 1978, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
Tentative Report Of The Special Advisory Committe On Internal Accounting Control, September 15, 1978, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
AICPA Committees
No abstract provided.
Discussant's Response To An Auditing Perspective Of The Historical Development Of Internal Control, Rodney J. Anderson
Discussant's Response To An Auditing Perspective Of The Historical Development Of Internal Control, Rodney J. Anderson
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Illustrations Of The Disclosure Of Subsequent Events : A Survey Of The Application Of Section 560 Of Statement On Auditing Standards, No. 1; Financial Report Survey, 09, Hortense Goodman, Leonard Lorensen
Illustrations Of The Disclosure Of Subsequent Events : A Survey Of The Application Of Section 560 Of Statement On Auditing Standards, No. 1; Financial Report Survey, 09, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Auditing Perspective Of The Historical Development Of Internal Control, Willie Hackett, Sybil C. Mobley
Auditing Perspective Of The Historical Development Of Internal Control, Willie Hackett, Sybil C. Mobley
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Illustrations Of Departures From The Auditor's Standard Report : A Survey Of The Application Of Statement On Auditing Standards No. 2; Financial Report Survey, 07, Hortense Goodman, Leonard Lorensen
Illustrations Of Departures From The Auditor's Standard Report : A Survey Of The Application Of Statement On Auditing Standards No. 2; Financial Report Survey, 07, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Internal Control And Auditing In Small Banks, Thomas Y. Hartley
Internal Control And Auditing In Small Banks, Thomas Y. Hartley
Haskins and Sells Publications
No abstract provided.