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Author : Walker E. Fessmire
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.4/5 (91 download)
Download or read book Resolution of Uncertainies in Audit Reports written by Walker E. Fessmire and published by . This book was released on 1991 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sandro Brunelli
Publisher : Springer
ISBN 13 : 3319730460
Total Pages : 105 pages
Book Rating : 4.3/5 (197 download)
Download or read book Audit Reporting for Going Concern Uncertainty written by Sandro Brunelli and published by Springer. This book was released on 2018-01-30 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.
Author : Louis A. Cox
Publisher : Springer Science & Business Media
ISBN 13 : 1489907599
Total Pages : 701 pages
Book Rating : 4.4/5 (899 download)
Download or read book New Risks: Issues and Management written by Louis A. Cox and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains the proceedings of the 1986 annual meeting and conference of the Society for Risk Analysis. It provides a detailed view of both mature disciplines and emerging areas within the fields of health, safety, and environmental risk analysis as they existed in 1986. In selecting and organizing topics for this conference, we sought both (i) to identify and include new ideas and application areas that would be of lasting interest to risk analysts and to users of risk analysis results, and (ii) to include innovative methods and applications in established areas of risk analysis. In the three years since the conference, many of the topics presented there for the first time to a broad risk analysis audience have become well developed-and sometimes hotly debated-areas of applied risk research. Several, such as the public health hazards from indoor air pollutants, radon in the home, high-voltage electric fields, and the AIDS epidemic, have been the subjects of headlines since 1986. Older areas, such as hazardous waste site ranking and remediation, air emissions dispersion modeling and exposure assessment, transportation safety, seismic and nuclear risk assessment, and occupational safety in the chemical industry, have continued to receive new treatments and to benefit from advances in quantitative risk assessment methods, as documented in the theoretical and methodological papers in this volume. A theme of the meeting was the importance of new technologies and the new and uncertain risks that they create.
Author : Philippines
Publisher :
ISBN 13 :
Total Pages : 904 pages
Book Rating : 4.:/5 (89 download)
Download or read book Official Gazette written by Philippines and published by . This book was released on 1988 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : John Wiley & Sons
ISBN 13 : 139415562X
Total Pages : 914 pages
Book Rating : 4.3/5 (941 download)
Download or read book Wiley CPA Exam Review Study Guide 2023 written by and published by John Wiley & Sons. This book was released on 2023 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CPA Study Guides four-volume set, fully updated for the 2022 CPA exam, reviews all four parts of the exam and provides the detailed information candidates need to master or reinforce tough topic areas. Content is organized into Bite-Sized Lessons that map perfectly to the Wiley CPA online course. The books are designed to supplement the online course but may also be used as a stand-alone study tool.
Author : Walker E. Fessmire
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.4/5 (91 download)
Download or read book Resolution of 'subject To' Opinions written by Walker E. Fessmire and published by . This book was released on 1991 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Philip M J Reckers
Publisher : Elsevier
ISBN 13 : 9780080471884
Total Pages : 310 pages
Book Rating : 4.4/5 (718 download)
Download or read book Advances in Accounting written by Philip M J Reckers and published by Elsevier. This book was released on 2003-11-12 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 20th edition, "Advances in Accounting" continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another. This volume of "Advances in Accounting" includes articles reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. It also looks at trends of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits). With this 20th volume, "Advances in Accounting" makes a new commitment to the global arena by introduction of an International Section and a new international associate editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion change through this revised global editorial commitment.
Author : Louis H. Rappaport
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 1328 pages
Book Rating : 4.3/5 (512 download)
Download or read book SEC Accounting Practice and Procedure written by Louis H. Rappaport and published by John Wiley & Sons. This book was released on 1972 with total page 1328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Securities and Exchange Commission
Publisher :
ISBN 13 :
Total Pages : 1210 pages
Book Rating : 4.F/5 ( download)
Download or read book Securities and Exchange Commission Report to Congress on the Accounting Profession and the Commission's Oversight Role written by United States. Securities and Exchange Commission and published by . This book was released on 1978 with total page 1210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1945498927
Total Pages : 1760 pages
Book Rating : 4.9/5 (454 download)
Download or read book PCAOB Standards and Related Rules written by AICPA and published by John Wiley & Sons. This book was released on 2018-02-13 with total page 1760 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require the auditor to provide new information about the audit and make the auditor's report more informative and relevant to investors and other financial statement users. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective as of audits of fiscal years ending on or after December 15, 2017 (except for the “Critical Audit Matters” section of the standard and related amendments, which have a phased effective date). This 2018 edition of the AICPA’s PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101). In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1950688046
Total Pages : 1840 pages
Book Rating : 4.9/5 (56 download)
Download or read book PCAOB Standards and Related Rules: 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2020-03-10 with total page 1840 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors of public companies’ opinions of the accuracy of a financial statement matters for the health of the company are important. This title is a must-have for practitioners, it includes two new auditing standards: Auditing Accounting Estimates, Including Fair Value Measurements (AS 2501) and Using the Work of an Auditor-Engaged Specialist (AS 1210) This guides also includes related amendments to other auditing sections, recently issued staff guidance on these topics, and staff guidance on critical audit matters.
Author : United States. Securities and Exchange Commission
Publisher :
ISBN 13 :
Total Pages : 1108 pages
Book Rating : 4.3/5 (129 download)
Download or read book Decisions and Reports written by United States. Securities and Exchange Commission and published by . This book was released on 1988 with total page 1108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jack C. Robertson
Publisher : McGraw-Hill/Irwin
ISBN 13 :
Total Pages : 798 pages
Book Rating : 4.E/5 ( download)
Download or read book Auditing written by Jack C. Robertson and published by McGraw-Hill/Irwin. This book was released on 1990 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing, Fifth Edition, focuses on the "practical method." This method emphasizes decision making through (1) problem recognition, (2) evidence collection and (3) evidence evaluation. For reinforcement purposes, a practice case within the text is included in chapters 6-21.
Author :
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.3/5 (512 download)
Download or read book Selected Studies in Modern Accounting written by and published by . This book was released on 1973 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wiley
Publisher : John Wiley & Sons
ISBN 13 : 1119369916
Total Pages : 1324 pages
Book Rating : 4.1/5 (193 download)
Download or read book Wiley CPAexcel Exam Review April 2017 Study Guide written by Wiley and published by John Wiley & Sons. This book was released on 2017-01-17 with total page 1324 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CPAexcel Study Guide: Financial Accounting and Reporting arms CPA test-takers with detailed text and skill-building problems to help identify, focus on, and master the specific topics that may need additional reinforcement to pass the FAR section of the CPA Exam. This essential study guide: Covers the complete AICPA content blueprint in FAR Explains every topic tested with 1,299 pages of study text, 752 multiple-choice questions, and 73 task-based simulations in FAR Organized in Bite-Sized Lesson format with 217 lessons in FAR Maps perfectly to the Wiley CPAexcel online course; may be used to complement the course or as a stand-alone study tool
Author : United States. Securities and Exchange Commission
Publisher :
ISBN 13 :
Total Pages : 1428 pages
Book Rating : 4.:/5 (31 download)
Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1983 with total page 1428 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher :
ISBN 13 :
Total Pages : 826 pages
Book Rating : 4.:/5 (327 download)
Download or read book Restructuring the Resolution Trust Corporation and the Semiannual Report on FIRREA Legislation--1991 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1992 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:
