AICPA Professional Standards contains all of the outstanding pronouncements on professional standards issued by the AICPA, the International Federation of Accountants, and the International Accounting Standards Board. These pronouncements are arranged by subject, with amendments noted and ...
Find guidance on the effective use of analytical procedures with an emphasis on analytical procedures as substantive tests....
Understand the fundamental principles associated with the five components of internal controls....
AICPA Professional Standards now offers a seamless source of professional standards applicable to both non-public and public companies. This new edition contains pronouncements issued by the AICPA, the Public Company Accounting Oversight Board (PCAOB) that are approved by the Securities and ...
AICPA Professional Standards now offers a seamless source of professional standards applicable to both non-public and public companies. This new edition contains pronouncements issued by the AICPA, the Public Company Accounting Oversight Board (PCAOB) that are approved by the Securities and ...
Based on the latest guidance from the SEC, PCAOB and COSO, this course takes auditors of both large and small public companies through the requirements of each major phase of an internal control audit, from planning the scope of the work to performing tests, assessing any identified control deficiencies and reporting on overall effectiveness....
Will IFRS impact your company, your clients or your practice? When? How? What should you do to prepare? IFRS Digest helps you answer these questions. Our editors have surveyed the vast landscape of IFRS-related material and culled a concise selection of materials that are relevant and important now for U.S. businesses and the accountants who advise them. Editors commentary helps to put it all in perspective....
This 2009 COSO document brings together leading practices at large and small organizations and provides in-depth guidance for implementing the monitoring component of COSO's Internal Control Integrated Framework....
AICPA Professional Standards now offers a seamless source of professional standards applicable to both non-public and public companies. This new edition contains pronouncements issued by the AICPA, the Public Company Accounting Oversight Board (PCAOB) that are approved by the Securities and ...
This course combines SAS 99 (fraud) with SASs 104-111 (the Risk Assessment Standards) which require audit team brainstorming sessions to be conducted and documented....