New risk assessment standards not on test until July 2007.The AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Board of Examiners has decided that the risk assessment standards issued in March 2006--Statements on Auditing Standards, No. 104-111--will not be tested on the Uniform CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. Exam until the July/August 2007 testing window. [ILLUSTRATION OMITTED] This exception applies only to the Auditing and Attestation The act of attending the execution of a document and bearing witness to its authenticity, by signing one's name to it to affirm that it is genuine. The certification by a custodian of records that a copy of an original document is a true copy that is demonstrated by his or her examination section as it relates to SAS (1) (SAS Institute Inc., Cary, NC, www.sas.com) A software company that specializes in data warehousing and decision support software based on the SAS System. Founded in 1976, SAS is one of the world's largest privately held software companies. See SAS System. 104-111, which represent a significant change in the professional standards and requirements for conducting an audit. For more, visit www.cpa-exam.org/download/pronouncements.pdf. CalCPA member A. Christine Davis explored the new standards for California CPA magazine. You can find that article at www.calcpa.org/californiacpa/articles/2006/0602.htm. |
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