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Author : Frank C. Minter
Publisher :
ISBN 13 : 9780791334812
Total Pages : pages
Book Rating : 4.3/5 (348 download)
Download or read book Handbook of Accounting and Auditing written by Frank C. Minter and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jay Thibodeau
Publisher : McGraw-Hill/Irwin
ISBN 13 : 9780078110818
Total Pages : 288 pages
Book Rating : 4.1/5 (18 download)
Download or read book Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics written by Jay Thibodeau and published by McGraw-Hill/Irwin. This book was released on 2010-03-23 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. This type of approach has long been acknowledged as a superior manner in which to teach. Since the authors present the concepts of auditing using actual corporate contexts, they seek to provided students with a real-life appreciation of these issues and clearly demonstrate the value of the Sarbanes-Oxley Act of 2002 and the post-Sarbanes technical audit guidance. The Third Edition has been updated to reflect all of the major changes happening in today’s society with actual companies such as Enron, WorldCom, Qwest, Sunbeam, that have become synonymous with the capital markets’ crisis in confidence. With 45 different short cases, instructors can assign 8 to 9 different cases for each of four different semesters.
Author : Jeanette M. Franzel
Publisher : DIANE Publishing
ISBN 13 : 9780756739683
Total Pages : 102 pages
Book Rating : 4.7/5 (396 download)
Download or read book Public Accounting Firms written by Jeanette M. Franzel and published by DIANE Publishing. This book was released on 2004-03 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following major failures in corp. financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corp. disclosures and to restore investor confidence. The act strengthened auditor independence and improved audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting (PA) firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the hearings that preceded the act, but it was not included in the act. This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.
Author : Donald H. Chapin
Publisher : DIANE Publishing
ISBN 13 : 0788135988
Total Pages : 148 pages
Book Rating : 4.7/5 (881 download)
Download or read book The Accounting Profession written by Donald H. Chapin and published by DIANE Publishing. This book was released on 1996-12 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concerns the status of recommendations made to the accounting profession over the past two decades by major study groups. Identifies (1) recommendations made from 1972-95 to improve accounting & auditing standards & the performance of independent audits under the federal securities laws & the actions taken on those recommendations, & (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting & auditing standards setting, & efforts to expand the scope of business reporting & audit services.
Author : Jack F. Georger
Publisher : John Wiley & Sons
ISBN 13 : 1119508959
Total Pages : 437 pages
Book Rating : 4.1/5 (195 download)
Download or read book Audits of State and Local Governments written by Jack F. Georger and published by John Wiley & Sons. This book was released on 2018-02-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports.
Author :
Publisher :
ISBN 13 :
Total Pages : 976 pages
Book Rating : 4.:/5 (319 download)
Download or read book The Certified Public Accountant written by and published by . This book was released on 1923 with total page 976 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kurt Oestriecher
Publisher : John Wiley & Sons
ISBN 13 : 1119784611
Total Pages : 304 pages
Book Rating : 4.1/5 (197 download)
Download or read book Annual Update for Accountants and Auditors: 2020 written by Kurt Oestriecher and published by John Wiley & Sons. This book was released on 2020-12-03 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Keep abreast of the fast-paced changes in accounting and auditing with relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, compilation, preparation, and review arenas. This book will help accountants and financial managers sort through the most recent accounting and auditing complexities so they can identify and apply recently issued FASB, PCAOB, and AICPA standards and guidance. New topics covered include: Revenue recognition Leases Financial instruments Intangible assets Consolidation Business combinations Recently issued SAS No. 134–140 Auditing interpretations Recently proposed SSAE standards Overview of SSARS guidance
Author : Jaygo Journals
Publisher :
ISBN 13 : 9781072269427
Total Pages : 152 pages
Book Rating : 4.2/5 (694 download)
Download or read book In God We Trust All Others We Audit written by Jaygo Journals and published by . This book was released on 2019-06-05 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: This blank paperback accounting notebook is perfect for an accountant or auditor. It can be used to taking notes from client interviews, planning schedules and deadlines, or to record reflections. It's cover features a funny auditor quote.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1950688488
Total Pages : 800 pages
Book Rating : 4.9/5 (56 download)
Download or read book Audit and Accounting Manual written by AICPA and published by John Wiley & Sons. This book was released on 2020-09-16 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In one handy resource, you'll find applicable requirements and how-to advice. This edition includes updates for the issuance of SAS No. 133, Auditor Involvement with Exempt Offering Documents. Update boxes have been added for SAS No. 134, 137, 138 and 139. You’ll find illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1119477573
Total Pages : 677 pages
Book Rating : 4.1/5 (194 download)
Download or read book Audit and Accounting Guide: Investment Companies, 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-10-09 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide supports practitioners in a constantly changing industry landscape. It provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. Packed with continuous regulatory developments, this guide has been updated to reflect certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued, and other revisions as deemed appropriate. The updates for this 2017 edition include extensive changes to the illustrated financial statements for registered investment companies that result from SEC's issuance of the release Investment Company Reporting Modernization and related amendments to Regulation S-X. Other updates to the 2017 edition include changes to illustrated attestation reports that result from AICPA's issuance of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. Further updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting Appendixes discussing the new standards for financial instruments, leases, and revenue recognition Appendixes discussing common or collective trusts and business development companies
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author : Jacob Rymill
Publisher :
ISBN 13 : 9781536151169
Total Pages : 166 pages
Book Rating : 4.1/5 (511 download)
Download or read book Auditing written by Jacob Rymill and published by . This book was released on 2019-03-17 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this compilation, critical aspects of the internal audit function are contrasted in order to provide an insight into the value of internal auditing and, within that, to submit arguments for the implementation and maintenance of an internal audit function.The authors examine how to optimize the allocation of audit resources over an auditee population with respect to available population statistics. The included survey mainly deals with audit situations where the auditee is assumed to behave rationally and optimize its expected utility based on information regarding the audit strategy.According to the International Standards for the Professional Practice of Internal Auditing, internal auditors must always maintain an objective and independent working attitude to perform effectively. However, data indicate that this requirement might often become challenged due to bias-prone situations, eventually leading to false conclusions or even wrong decisions by auditors and management. As such, the authors address selected cognitive biases for internal auditors and potential behavior patterns tempering the effects of these biases.In common energy audition methods, the efficiency of waste-to-energy power plants is evaluated directly. This method is highly sensitive to the measurement errors of waste mass flow which is difficult determine precisely. Further-more, the direct method does not clarify the sources of energy loss. Using the indirect method which is proposed in this chapter book, the power plant is split into three sub-systems. The overall efficiency is determined by analyzing the multiplication of thesesub-systems efficiency and the internal energy usage.This final chapter uses case examples to showcase how auditing is a suitable method for clarifying the level of comprehensive, risk-based safety and security management of organizations operating in business and the public sector. The authors encourage organizations to develop their safety and security management system using a risk-based approach.
Author :
Publisher :
ISBN 13 :
Total Pages : 870 pages
Book Rating : 4.:/5 (3 download)
Download or read book The Accountant written by and published by . This book was released on 1883 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Theodore J. Mock
Publisher : Routledge
ISBN 13 : 1135693498
Total Pages : 294 pages
Book Rating : 4.1/5 (356 download)
Download or read book Internal Accounting Control Evaluation and Auditor Judgement written by Theodore J. Mock and published by Routledge. This book was released on 2013-10-11 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Author : R. James Gormley
Publisher :
ISBN 13 :
Total Pages : 664 pages
Book Rating : 4.:/5 (43 download)
Download or read book The Law of Accountants and Auditors written by R. James Gormley and published by . This book was released on 1981 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Deborah L. Byrne
Publisher : Arco
ISBN 13 : 9780768908510
Total Pages : 200 pages
Book Rating : 4.9/5 (85 download)
Download or read book Accountant-Auditor written by Deborah L. Byrne and published by Arco. This book was released on 2002 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: How to score high on federal, state, and local exams and win secure, high-paying jobs. With practice exams, a glossary of terms and phrases, and tips on managerial and supervisory responsibilities.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1119569206
Total Pages : 749 pages
Book Rating : 4.1/5 (195 download)
Download or read book Audit and Accounting Guide: Life and Health Insurance Entities 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-10-26 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps simplify the complexities of insurance entity regulatory compliance. Whether performing audit engagements or management at an insurance entity, the 2018 edition of this guide is a must-have resource to keep abreast of recent regulatory changes related to the life and health insurance industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. New to the 2018 edition: This edition covers recent regulatory updates related to the Affordable Care Act and provides guidance for new standards that impact life and health insurance, including revenue recognition, financial instruments, leases, and more.
