The AICPA has gathered a complete set that consists of training courses as well as resources that can be accessed online, to assist auditors in implementing its new auditing related standards that come with a number of clarifications and will be effective from the month of December 2012. As par...
The guide presents guidance for the audits of financial statements conducted in accordance with Government Auditing Standards. It also presents the recommendations of the AICPA Single Audit Working Group for the conduct of audits in accordance with the Single Audit Act Amendments of 1996.Loyd...
410—Audit 420—Committee on Audit 430—Execution of Instruments on Behalf of the Institute 440—Indemnification 450—Dues 460—Fiscal Year 460R—Implementing Resolution Under Section 4.6 Fiscal Year BL 500 Meetings of the Institute and the Council . . . . . . . . . . . 1865 ...
Audit, Attest & Quality Control Standards Oct 01, 2023 AICPA Audit, Attest & Quality Control StandardsAudit, Attest & Quality Control Standards Resources Quality Management Oct 01, 2023 AICPA Quality ManagementQuality Management Resources Enhancing Audit Quality Oct 01, 2023 AICPA Enhancing Audit Qua...
Standards of Fieldwork 1. The practitioner must adequately plan the work and must properly supervise any assistants. 2. The practitioner must obtain sufficient evidence to provide a reason- able basis for the conclusion that is expressed in the report. ...
《Audit and Accounting Guide: Life and Health Insurance Entities 2018》(AICPA)内容简介: This book helps simplify the complexities of insurance entity regulatory compliance. Whether perfo...
Objectives of this Discussion Paper 2 1.2 Who Should Be Reading This 3 1.2.1 CPA Firms 3 1.2.2 Business, Governmental and Other Organizational Entities 3 1.2.3 Accounting IT Educators 3 2 Background Relevancy 4 2.1 Standards of Fieldwork 4 2.2 New Statements of Auditing Standards 5 2.2.1 ...
While compliant with auditing standards, the DAS methodology is unique in its focus on harnessing the power of data and technology to enhance all phases of the audit process. In this presentation we will focus on these enhancements and how the academic community can provide students with the ...
AICPA - Audit and Accounting Guide: Health Care Entities 被引量: 0发表: 2020年 Overview of the investment company industry FASB ASC 946 identifies characteristics of an investment company. Entities that are not regulated under the 1940 Act are required to meet certain fundamental... AICPA - Inve...
Albrecht served on the AICPA task force that developed Statement on Auditing Standards no. 82, Consideration of Fraud in a Financial Statement Audit. He is a former member of the board of regents of the Institute of Internal Auditors and the board of directors of the Utah state society. He...