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Date: June 2009 |
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- Showing items 41-80 of 541
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SAS No. 92 — Auditing Derivatives and Securities
The ASB has voted to issue a final Statement on Auditing Standards (SAS) titled Auditing Derivative Instruments, Hedging Activities, and Investments in Securities that will...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Audit Committee Communications — SAS No. 90
The article is about the recommendations for strengthening the independence of audit committees and making them more effective by Blue Ribbon Committee on Improving the...
Company: The American Institute of Certified Public Accountants
Date: January 2000 |
The American Institute of Certified Public Accountants |
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SEC Issues SAB on Materiality
The Securities and Exchange Commission (SEC) staff has released Staff Accounting Bulletin (SAB) No. 99, which addresses the application of materiality thresholds to the preparation...
Company: The American Institute of Certified Public Accountants
Date: October 1999 |
The American Institute of Certified Public Accountants |
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Auditing Financial Instruments
The Auditing Standards Board (ASB) issued an exposure draft of a proposed Statement on Auditing Standards (SAS) titled Auditing Financial Instruments. The proposed SAS would...
Company: The American Institute of Certified Public Accountants
Date: July 1999 |
The American Institute of Certified Public Accountants |
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ASB Issues Omnibus ED
This article discusses Auditing Standards Board (ASB) that issued an omnibus exposure draft of a proposed Statement on Auditing Standards (SAS) with the title of...
Company: The American Institute of Certified Public Accountants
Date: April 1999 |
The American Institute of Certified Public Accountants |
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ASB Issues SAS on Restricted-Use Reports
The Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 87, Restricting the Use of an Auditor's Report. The SAS provides guidance to...
Company: The American Institute of Certified Public Accountants
Date: October 1998 |
The American Institute of Certified Public Accountants |
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ASB Proposes Changes to the Attestation Standards
The article says that during the past few years, there has been a large increase in the number and types of services performed under...
Company: The American Institute of Certified Public Accountants
Date: July 1998 |
The American Institute of Certified Public Accountants |
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New Guidance for Performing MD&A Engagements
The Auditing Standards Board (ASB) issued Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. The standard provides guidance on the...
Company: The American Institute of Certified Public Accountants
Date: April 1998 |
The American Institute of Certified Public Accountants |
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ASB Issues Exposure Draft on Restricted-Use Reports
The ASB issued an exposure draft of a proposed Statement on Auditing Standards (SAS) titled Restricting the Use of an Auditor's Report. The proposed SAS...
Company: The American Institute of Certified Public Accountants
Date: January 1998 |
The American Institute of Certified Public Accountants |
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Investigation Of Audits
The Board, made up of five full-time members, will oversee and investigate the audits and auditors of public companies, and sanction both firms and individuals...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Proposed Statement on Standards for Attestaion Engagements
The article is for reporting on an entity’s internal control over financial reporting. This Statement establishes standards and provides guidance to the practitioner who is...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Financial Capability Roundtable
Statement on Auditing Standards (SAS) No. 59, the auditor's consideration of an entity's ability to continue as a going concern, provides that when an auditor...
Company: The American Institute of Certified Public Accountants
Date: July 1999 |
The American Institute of Certified Public Accountants |
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Statement on Auditing Standards (SAS) No. 100 Interim Financial Information
Statement on Auditing Standards (SAS) No. 100 Interim Financial Information, supersedes SAS No. 71 of the same name. It was issued to provide additional guidance...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Highlights of Technical Activities
The Auditing Standards Board (ASB) performs its work through task forces composed of members of the ASB and others with technical expertise in the subject...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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AICPA International Practices Task Force
The AICPA SEC Regulations Committee's International Practices Task Force meets periodically with the staff of the SEC to discuss emerging technical accounting and reporting issues...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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The Auditor and Fraud
The article discusses about the auditors responsibility in case of any fraud. It explains different statements like Statement on auditing standards no. 82, Consideration of...
Company: The American Institute of Certified Public Accountants
Date: April 1997 |
The American Institute of Certified Public Accountants |
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A Reasoned Approach to Reform
Corporate governance, Wall Street and auditing reform regarding public companies have been inthe forefront of Congressional activity. The American Institute of CertifiedPublic Accountants (AICPA) and...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Internal Controls and Fictitious Invoices
This case study is related to the frauds in accounts payables and mismanagement of payments in organization books. It is stated in the case that...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Revenue Recognition of Stock Options and Stock Placement
This paper discusses case study of JoAnne Jones, CPA, a manager with Alan Smith & Associates, LLP, who went into the field to review the...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Due Diligence Engagement—Importer Tax Avoidance Scheme
A senior auditor in charge of a due diligence engagement for a purchase by American Artifacts, a client of her firm--Broderick, Samuels and Underhill (BSU)--of...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Fraudulent Use of Corporate Funds
In this article, a recommendation is made that the company strive to comply, where appropriate, with the requirements of the Sarbanes-Oxley Act of 2002. That...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Forge the Right Relationship
The outside auditor needs to have an open, dialogue with the audit committee. The renewed focus on audit committee oversight of the financial reporting function...
Company: The American Institute of Certified Public Accountants
Date: May 2001 |
The American Institute of Certified Public Accountants |
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Clarifying GASB Statement No. 34–A New Audit and Accounting Guide
State and local governments faced a major change in the way they performed financial reporting when, the Governmental Accounting Standards Board issued GASB Statement No....
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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An Overview of the Professional Practice of Internal Auditing
The purpose of this article is to examine the concept of internal auditing from the perspective of The Standards for the Professional Practice of Internal...
Company: Dartmouth College
Date: May 2003 |
Dartmouth College |
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Auditor Independence: A Bit More Rope
The SEC's final version of its new rule on auditor independence wasn't as harsh as the proposal would have suggested. That gives audit firms, especially...
Company: Financial Executives International
Date: February 2001 |
Financial Executives International |
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The New Rules Of Engagement
The article says that with the passing of Sarbanes-Oxley -- and the advent of the PCAOB -- audits may never be the same again. Shuttling...
Company: CFO Publishing
Date: June 2003 |
CFO Publishing |
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Auditor Independence: Separation Anxiety
Many tax services may be ''inappropriate'' work for auditors to perform for their audit clients, says the SEC. Tax services looked to be about the...
Company: CFO Publishing
Date: February 2003 |
CFO Publishing |
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You Want It When? SEC Proposes Shorter Filing Periods
The article explains the proposal that was introduced in the SEC and gives the details & specification regarding each point. Specifically, the commission is proposing...
Company: CFO Publishing
Date: April 2002 |
CFO Publishing |
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Expected Cash Flows
FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements. Since then, the Board has incorporated the ideas from Concepts...
Company: Financial Accounting Foundation
Date: May 2001 |
Financial Accounting Foundation |
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When Accountants Switch Sides
The article focuses on the problems of corporations due to auditors. The scenario states that management team hires an independent audit firm. Over the...
Company: CFO Publishing
Date: April 2002 |
CFO Publishing |
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Audit Committee Recruiting A Tough Sell
The article explains that different corporations have turned up the pressure on corporate audit committees. As a result, one of the biggest challenges corporate officers...
Company: CFO Publishing
Date: April 2002 |
CFO Publishing |
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Loss-Leader Or Client-Feeder?
Not only can the accounting profession balance its books when it comes to auditing, it also must take the blame for perpetuating the myth of...
Company: CFO Publishing
Date: September 2000 |
CFO Publishing |
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Life in a Fishbowl
Audit committees have been under intense scrutiny -- and seem to be better. The article is related to the non-audit fees paid the organization. It...
Company: CFO Publishing
Date: July 2001 |
CFO Publishing |
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Regulatory Developments Affecting The Financial Services Industry
"Banking regulators rely heavily upon internal and external auditors as part of their risk-focused supervision processes. The adequacy of these areas functioning as viable independent...
Company: Deloitte LLP
Date: March 2003 |
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Audit Committee Resource Guide
There were significant developments in the regulatory and legislative environment that will continue to affect management, audit committee members, and independent auditors of public companies...
Company: Deloitte LLP
Date: February 2003 |
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The Transforming Roleof Internal Audit in the Energy Industry
"This article is about the discussion in Chicago for directors of internal audit in the energy industries. The forum focused on the changes in the...
Company: Deloitte LLP
Date: November 2002 |
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SEC Issues Final Disclosure Rules: Code Of Ethics & Audit Committee Financial Experts
In late January, the SEC published its final rules to implement Sections 406 and 407 of the Sarbanes-Oxley Act (the “Act”). Section 406 of the...
Company: Ernst & Young
Date: March 2003 |
Ernst & Young |
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The Impact Of SOX On Private Business
"Although the Sarbanes-Oxley Act of 2002 (SOA) focuses on public companies, many private firms are adopting its provisions to ensure their own practices are consistent...
Company: Robert Half International
Date: July 2003 |
Robert Half International |
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The Sarbanes-Oxley Act Of 2002: SEC Issues Final Rules Regarding Internal Control Over Financial Reporting Under Section 404
This article, first addresses the definition of the new term coined by the SEC, “internal control over financial reporting.” Next, it analyzes the requirements...
Company: Cooley Godward
Date: August 2003 |
Cooley Godward |
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Final Rules On Internal Control Reporting And Officer Certifications
The Securities and Exchange Commission has released final rules governing management’s report on internal control over financial reporting and revisions to certification of disclosure in...
Company: KPMG International
Date: June 2003 |
KPMG International |
- Showing items 41-80 of 541
- « Previous 40 | Next 40 »
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