Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1940235146
Category : Business & Economics
Languages : en
Pages : 80
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Book Description
This product provides practitioners with guidance on performing agreed-upon procedures engagements for issuers submitting exhibits to the SEC containing eXtensible Business Reporting Language (XBRL) files. It is based on the application guidance of the principles and criteria in the exhibit of the AICPA publication Principles and Criteria for XBRL-Formatted Information. This SOP may also be used for performing agreed-upon procedures engagements for other applications of XBRL. This SOP supersedes SOP 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.
Author: American Institute of Certified Public Accountants. XBRL Assurance Task Force
Publisher:
ISBN:
Category : Attest function (Auditing)
Languages : en
Pages : 58
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Book Description
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1119669421
Category : Business & Economics
Languages : en
Pages : 3712
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Book Description
Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Author: Karen A. Van Peursem
Publisher: Routledge
ISBN: 1135760675
Category : Business & Economics
Languages : en
Pages : 234
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Book Description
Audit professionals are valued members of society and are expected to be both skilled and ethical in their decision-making. The role of the auditor extends far beyond that of counting beans by demanding a social and political awareness, a technical knowledge, ethical principles and relationship skills. In addition, due to the team-oriented nature of the audit approach, auditors require strong team-building and interpersonal skills. This book offers expert descriptions of, and insights into, how such skills and responsibilities can be inculcated in tertiary education and professional training environments. Unlike other books which focus on auditing as a technical process, this volume examines auditing from a teaching and learning perspective. Expert contributors provide authoritative insights into an audit education which is embedded in accounting practice. The book’s descriptions of these insights into improving education for future audit professionals may allow the introduction of new and challenging fields of enquiry. Audit Education will be of great interest to educators in tertiary institutions, trainers in professional firms, and key individuals in accounting professional bodies seeking to ensure their members possess acceptable levels of attainment for admission and continued membership. This book was originally published as a special issue of Accounting Education: an international journal.
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1118421450
Category : Study Aids
Languages : en
Pages : 1560
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Book Description
The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronounceument. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.
Author: Charles J. Johnson (Jr.)
Publisher: Wolters Kluwer Law & Business
ISBN: 1543881807
Category : Corporations
Languages : en
Pages : 1728
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Book Description
Author: Charles J. Johnson
Publisher: Aspen Publishers
ISBN: 0735563101
Category : Business & Economics
Languages : en
Pages : 1575
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Book Description
Corporate Finance and the Securities Laws has been winning over practitioners with its clear "how to do it" approach ever since its publication in 1990. This acclaimed guide is now completely updated in this Fourth Edition to help you meet the challenges of raising capital in today's increasingly regulated marketplace. Written in plain English by two top experts in the field - each with literally hundreds of successful deals under his belt, Corporate Finance and the Securities Laws is the "go to" resource which explains the mechanics of corporate finance together with the statutes that govern each type of deal. You'll receive expert corporate finance analysis, procedural guidance, and practical securities law pointers every step of the way to help you Structure all types of corporate finance deals - from public, private, and offshore offerings to corporate debt restructurings, commercial paper programs, raising capital, and asset-based securities transactions Root out problems before corporate finance deals are put in motion, with heads-up input on securities law prohibited practices, potential liabilities, conflicts of interest, due diligence concerns, and other red-flag issues Shepherd transactions through the corporate finance regulatory process with a clear understanding of applicable statutes and their implications in real-life situations Know what to do when securities law problems crop up - and find clear answers to the countless questions that develop in the course of a corporate finance deal Close deals, raising capital in a timely manner and work shoulder to shoulder with clients to accomplish your corporate finance objectives
Author: Steven M. Bragg
Publisher: John Wiley & Sons
ISBN: 0470558148
Category : Study Aids
Languages : en
Pages : 938
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Book Description
The clearest, easiest-to-use guide to understanding GAAS 2011 on the market-fully updated This latest resource to understanding GAAS addresses the toughest part of the job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), Wiley Practitioner's Guide to GAAS 2011 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.
Author: Charles J. Johnson (Jr.)
Publisher: Wolters Kluwer
ISBN: 1454858397
Category : Business & Economics
Languages : en
Pages : 1564
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Book Description
Corporate Finance and the Securities Laws has been winning over practitioners with its clear andquot;how to do itandquot; approach ever since its publication in 1990. This acclaimed guide is now completely updated in this Fifth Edition to help you meet the challenges of raising capital in today's increasingly regulated marketplace. Written in plain English by two top experts in the field - each with literally hundreds of successful deals under his belt, Corporate Finance and the Securities Laws is the andquot;go toandquot; resource which explains the mechanics of corporate finance together with the statutes that govern each type of deal. You'll receive expert corporate finance analysis, procedural guidance, and practical securities law pointers every step of the way to help you Structure all types of corporate finance deals - from public, private, and offshore offerings to corporate debt restructurings, commercial paper programs, raising capital, and asset-based securities transactions Root out problems before corporate finance deals are put in motion, with heads-up input on securities law prohibited practices, potential liabilities, conflicts of interest, due diligence concerns, and other red-flag issues Shepherd transactions through the corporate finance regulatory process with a clear understanding of applicable statutes and their implications in real-life situations Know what to do when securities law problems crop up - and find clear answers to the countless questions that develop in the course of a corporate finance deal Close deals, raising capital in a timely manner and work shoulder to shoulder with clients to accomplish your corporate finance objectives
Author: Johnson, McLaughlin, and Haueter
Publisher: Wolters Kluwer
ISBN: 1543817416
Category : Corporations
Languages : en
Pages : 1708
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Book Description
Corporate Finance and the Securities Laws has been winning over practitioners with its clear "how to do it" approach ever since its publication in 1990. This acclaimed guide is now completely updated in this Sixth Edition to help you meet the challenges of raising capital in today's increasingly regulated marketplace. Written in plain English by two top experts in the field - each with literally hundreds of successful deals under his belt, Corporate Finance and the Securities Laws is the "go to" resource which explains the mechanics of corporate finance together with the statutes that govern each type of deal. You'll receive expert corporate finance analysis, procedural guidance, and practical securities law pointers every step of the way to help you Structure all types of corporate finance deals - from public, private, and offshore offerings to corporate debt restructurings, commercial paper programs, raising capital, and asset-based securities transactions Root out problems before corporate finance deals are put in motion, with heads-up input on securities law prohibited practices, potential liabilities, conflicts of interest, due diligence concerns, and other red-flag issues Shepherd transactions through the corporate finance regulatory process with a clear understanding of applicable statutes and their implications in real-life situations Know what to do when securities law problems crop up - and find clear answers to the countless questions that develop in the course of a corporate finance deal Close deals, raising capital in a timely manner and work shoulder to shoulder with clients to accomplish your corporate finance objectives
