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2012 13 Audit Risk Alert General Accounting And Auditing Developments Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of 2012 13 Audit Risk Alert General Accounting And Auditing Developments book. This book definitely worth reading, it is an incredibly well-written.
Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 128 pages
File Size : 46,5 Mb
Release : 2012
Category : Electronic
ISBN : 1937351653
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 49,7 Mb
Release : 2020
Category : Electronic
ISBN : 1950688410
Author : AICPA
Publisher : John Wiley & Sons
Page : 96 pages
File Size : 46,6 Mb
Release : 2020-03-04
Category : Business & Economics
ISBN : 9781948306904
This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity’s internal management can also use this alert to address areas of audit concern. Updates include: Economic and Industry Developments Legislative and Regulatory Developments Audit and Attestation Issues and Developments Revenue Recognition New Lease Standard Accounting for Financial Instruments Recent AICPA Independence and Developments
Author : AICPA
Publisher : John Wiley & Sons
Page : 96 pages
File Size : 53,5 Mb
Release : 2017-06-12
Category : Business & Economics
ISBN : 9781945498749
From going concern to leases, this Alert will help identify important developments affecting not-for-profit entities and the issues auditors face as a result. A discussion of emerging practice issues, plus current economic, accounting, and auditing development is provided. Also included is a discussion of opportunities for early implementation of ASU 2016-14. Additional updates include: FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern FASB ASU No. 2017-02, Not-for-Profit Entities--Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity FASB ASU 2016-02, Leases (Topic 842)
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 42,8 Mb
Release : 2017
Category : Accounting
ISBN : 1119485886
Author : AICPA
Publisher : John Wiley & Sons
Page : 55 pages
File Size : 55,5 Mb
Release : 2018-11-05
Category : Business & Economics
ISBN : 9781948306300
Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, accountants will gain a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect their engagements, including: Recent Economic Trends Recent Legislative and PCAOB Developments Developments in Peer Review Recent Ethics Interpretations This useful resource also contains new accounting and auditing guidance related: Derivatives and Hedging Service Concession Agreements Discontinued Operations Stock Compensation
Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 128 pages
File Size : 50,5 Mb
Release : 2014
Category : Electronic
ISBN : 1941651283
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 44,9 Mb
Release : 2024-06-29
Category : Electronic
ISBN : 9781948306331
Author : AICPA
Publisher : John Wiley & Sons
Page : 80 pages
File Size : 40,9 Mb
Release : 2017-06-19
Category : Business & Economics
ISBN : 9781945498725
The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. A targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what’s in the pipeline that may affect their engagements is provided. Updates include: FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) FASB ASU No. 2015-10, Technical Corrections and Improvements FASB ASU No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (part I) Fully Benefit-Responsive Investment Contracts, (part II) Plan Investment Disclosures, (part III) Measurement Date Practical Expedient FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
Author : AICPA
Publisher : John Wiley & Sons
Page : 96 pages
File Size : 42,7 Mb
Release : 2017-05-15
Category : Business & Economics
ISBN : 9781937352448
This Audit Risk Alert is intended to help auditors understand and implement the requirements of the new AU-C section 600, Statement on Auditing Standards -Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) It was developed to present issues that auditors may face in their current audits; focusing on emerging practice issues and current auditing developments. The new AU-C section 600 is much more broad than previous guidance and introduces a number of new terms, concepts, and requirements related to group audits that will significantly affect current practice. To assist auditors in implementing the provisions of AU-C section 600, this alert includes a variety of useful resources including: Technical Questions & Answer sections An analysis of applicability A breakdown of new terminology An exploration of how practice will be affected Special considerations for state and local governments Implementation case studies This alert has been updated for the issuance of SAS No. 127, Omnibus Statement on Auditing Standards.
Author : AICPA
Publisher : John Wiley & Sons
Page : 48 pages
File Size : 42,9 Mb
Release : 2018-12-18
Category : Business & Economics
ISBN : 9781948306270
This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of revision found in the 2018 Yellow Book. Updates include: The 2018 Yellow Book USDA Rural Development Dept of Education Housing and Urban Development
Author : AICPA
Publisher : John Wiley & Sons
Page : 48 pages
File Size : 54,9 Mb
Release : 2017-10-30
Category : Business & Economics
ISBN : 9781945498688
"AICPA GAQC" -- "AICPA Single Audit Certificate Programs" -- "AICPA Not-for-Profit Initiatives" -- "NFP Member Section" -- "NFP Certificate Programs" -- "On the Horizon" -- "Federal Audit Clearinghouse Single Audit Pilot Project" -- "Resource Central" -- "Publications" -- "Continuing Professional Education" -- "Webcasts" -- "Industry Conferences" -- "Member Service Center" -- "The Center for Plain English Accounting" -- "AICPA Online Professional Library: Accounting and Auditing Literature" -- "Financial Reporting Center of AICPA.org" -- "AICPA Industry Expert Panels" -- "Industry Websites
Author : AICPA Staff
Publisher : Unknown
Page : 45 pages
File Size : 52,6 Mb
Release : 2009-10-29
Category : Electronic
ISBN : 0870518445
Author : Aicpa
Publisher : Unknown
Page : 128 pages
File Size : 47,7 Mb
Release : 2009
Category : Electronic
ISBN : 0870518526
Author : Anonim
Publisher : Unknown
Page : 32 pages
File Size : 43,9 Mb
Release : 1991
Category : Commercial finance companies
ISBN : IND:30000009718572
