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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Canadian Securities Regulators Propose IFRS-Related Rule Changes. |
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Oct 7, 2009 |
819 |
| Campden BRI HACCP auditing standard. |
|
Brief article |
Sep 1, 2009 |
125 |
| What Lawyers Need To Know About The Codification Of Accounting Standards. |
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Jul 15, 2009 |
2132 |
| Statement No. 56 of the Governmental Accounting Standards Board - codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards. |
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Jul 1, 2009 |
2382 |
| Statement of Position 09-1 - performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data: issued under the authority of the Auditing Standards Board. |
|
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Jun 1, 2009 |
4045 |
| The confirmation process: auditing interpretations of AU section 330. |
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Jan 1, 2009 |
1131 |
| The AICPA's Auditing Standards Board issued two final standards on internal control. |
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Jan 1, 2009 |
300 |
| Component materiality for group audits. |
Glover, Steven M.; Prawitt, Douglas F.; Liljegren, Jonathan T.; Messier, William F., Jr. |
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Dec 1, 2008 |
2524 |
| Better brainstorming. |
Landis, Mark; Jerris, Scott I.; Braswell, Mike |
|
Oct 1, 2008 |
2278 |
| Assessing the risk: new standards mean more time with your CPA. |
Hromadka, Erik |
|
Apr 1, 2008 |
1429 |
| Risk assessment standards in action. |
Kiel, Paul |
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Jan 1, 2008 |
3232 |
| Navigating the crossroads of control and independence: practical guidance for private company auditors. |
Allen, Catherine; Landes, Charles E.; Snyder, Lisa A. |
|
Dec 1, 2007 |
2948 |
| Guidelines for responding to proposed accounting and auditing standards: the GFOA Executive Board recently approved specific principles for responding to proposed accounting and financial reporting standards and to proposed auditing standards. |
Gauthier, Stephen J. |
|
Dec 1, 2007 |
1273 |
| Attestation engagements that address specified compliance control objectives and related controls at entities that provide services to investment companies, investment advisers, or other service providers. |
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Nov 1, 2007 |
8406 |
| Statement on Standards for Accounting and Review Services No. 15 - elimination of certain references to statements on auditing standards and incorporation of appropriate guidance into statements on standards for accounting and review services. |
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Oct 1, 2007 |
13663 |
| Auditors compliance with International Standards on Auditing (ISAs): evidence form Jordan. |
Obaidat; N, Ahmad |
|
Oct 1, 2007 |
2994 |
| U.S. agencies release reporting guidance. |
Whitley, J. |
|
Aug 1, 2007 |
347 |
| PCAOB exposes consistency standard. |
Whitley, J. |
Brief article |
Jun 1, 2007 |
271 |
| Publication reveals financial reporting best practices. |
Clemmons, D. |
|
Apr 1, 2007 |
422 |
| GAO issues revised Yellow Book. |
Whitley, J. |
|
Apr 1, 2007 |
326 |
| Guidance for audit standards for nonissuers that took effect on or after December 15, 2006. |
Schubert, Darrel R. |
|
Jan 1, 2007 |
4132 |
| Australian standards reforms may increase audit costs. |
McCollum, T. |
|
Oct 1, 2006 |
408 |
| Different strokes: Jaap Winter says Sarbanes-Oxley is wrong for Europe, but it may be just what the United States needs. |
Baker, Neil |
Interview |
Oct 1, 2006 |
2537 |
| Assessing and responding to risks in a financial statement audit: auditors must leave a clear record in private company audits. |
Schubert, Darrel R. |
|
Jul 1, 2006 |
3229 |
| OFCCP Issues Final Guidance on Standards for Investigating Systemic Compensation Discrimination and Conducting Self-Audits of Contract or Compensation Systems. |
|
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Jun 19, 2006 |
1731 |
| Eight new Risk Assessment Auditing Standards. |
|
Brief article |
May 1, 2006 |
84 |
| Proposed SAS: The Auditor's Communication. |
|
Brief article |
May 1, 2006 |
97 |
| SEC approves PCAOB Auditing Standard No. 4. |
|
Brief article |
May 1, 2006 |
66 |
| The Audit of Group Financial Statements. |
|
Brief article |
May 1, 2006 |
91 |
| Audit effectiveness questioned. |
McCollum, T. |
|
Feb 1, 2006 |
447 |
| A narrow view of controls. |
Buonocore, Matthew |
|
Dec 1, 2005 |
465 |
| Financial reporting, auditing standards. |
|
Brief Article |
Nov 1, 2005 |
109 |
| Playing a leadership role in international convergence: a chance to set an example on the world stage. |
Horstmann, Charles A. |
|
Oct 1, 2005 |
1047 |
| Proposed SAS on communication of internal control released for comment. |
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Brief Article |
Sep 1, 2005 |
134 |
| Answer please: fraud-based interviewing; ask probing questions and assess the response. |
Hall, John J. |
|
Aug 1, 2005 |
2593 |
| Stay out of trouble: observe fundamentals; know the standards; select clients carefully; communicate often. |
Holl, Suzanne M. |
|
Aug 1, 2005 |
4123 |
| New horizons: enterprise-wide compliance: a better way to manage regulatory demands. |
Sammer, Joanne |
|
Aug 1, 2005 |
2912 |
| SB 393 held: could return in '06. |
|
Brief Article |
Aug 1, 2005 |
67 |
| Government Accountability Office issues CPE guidance. |
|
|
Jun 1, 2005 |
372 |
| Compliance, Risk Management and Internal Controls. |
|
|
May 3, 2005 |
2636 |
| Auditing your copyright-protected works. |
Harris, Lesley Ellen |
|
May 1, 2005 |
1020 |
| They're back ...: audit rotation and other issues re-emerge. |
Allen, Bruce C. |
|
May 1, 2005 |
797 |
| Roland De Meulder: setting the standard; One of The IIA's leading voices on professional guidance shares his thoughts on the future direction of audit practice. |
Fraser, Bruce W. |
|
Apr 1, 2005 |
2428 |
| Improving international comparability: the IAASB's new standard for an auditor's report aims to ease cross-border reporting concerns; meanwhile, AcSB re-examines its priorities. |
|
|
Mar 1, 2005 |
765 |
| Statement of Position 04-1, Auditing the Statement of Social Insurance, issued. |
|
Brief Article |
Feb 1, 2005 |
242 |
| A deficient system. |
McCuaig, Bruce |
|
Feb 1, 2005 |
515 |
| PCAOB amends interim standards. |
|
Brief Article |
Nov 1, 2004 |
60 |
| IFAC recommends actions to achieve standards convergence. |
|
Brief Article |
Nov 1, 2004 |
89 |
| SEC approves no. 3. |
|
Brief Article |
Oct 1, 2004 |
68 |
| Revised auditing standard says "be prepared for anything". |
|
Brief Article |
Sep 1, 2004 |
115 |
| Independent auditor's report. |
|
Brief Article |
Sep 1, 2004 |
275 |
| New CPE requirements in GOV'T Auditing Standards. |
|
Brief Article |
Aug 1, 2004 |
85 |
| IIA and GAO Work to clarify standards differences. |
|
|
Aug 1, 2004 |
390 |
| Ask FERF (financial executives research foundation) about ... recent regulatory highlights. |
Orenstein, Edith G. |
|
Jul 1, 2004 |
706 |
| New--Internal Control Reporting series. |
|
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Jul 1, 2004 |
330 |
| Annual update for accountants and auditors, 2004-2005 edition. |
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Brief Article |
Jul 1, 2004 |
43 |
| Auditor General of the Air Force--Mr James R. (Ron) Speer. |
|
|
Jul 1, 2004 |
525 |
| The good side of Sarbanes-Oxley: audit committees can benefit from the behaviors that the legislation promotes if they understand--and know how to avoid--its possible pitfalls. |
Scott, Wes |
|
Jun 1, 2004 |
1248 |
| On the road of change: it's been five years since The IIA adopted a new definition of internal auditing. Several of the profession's thought leaders reflect on this milestone and discuss its place in audit history. |
Chapman, Christy |
|
Jun 1, 2004 |
3978 |
| EU accession and sound financial management: before allowing 10 new countries to join its ranks, the European Union insisted that they develop independent internal audit professions to monitor controls on spending. Now, following the accession, much work remains to be done. |
Baker, Neil |
|
Jun 1, 2004 |
1376 |
| PCAOB establishes Standing Advisory Group. |
Whitley, J. |
Brief Article |
Jun 1, 2004 |
224 |
| Independence standards--putting it all together. |
Korn, Arthur |
|
May 1, 2004 |
1393 |
| PCAOB approves new audit standard: enterprise governance studied globally ... Sarbanes-Oxley section 404 progress ... computer crime on the rise ... |
Whitley, J. |
|
Apr 1, 2004 |
493 |
| The European reform agenda: European regulators have been trying to limit the impact of Sarbanes-Oxley so that they can reach their own solutions to governance and audit failures. |
Baker, Neil |
|
Apr 1, 2004 |
2924 |
| Burying the past: audit firms have gotten tougher--and board audit committees have, too. |
Brewster, Mike |
|
Apr 1, 2004 |
1767 |
| SEC extends compliance deadlines regarding internal control; PCAOB approves audit standard for internal control. |
|
Brief Article |
Apr 1, 2004 |
261 |
| NYSE Releases "Frequently Asked Questions" Regarding Corporate Governance Listing Standards. |
|
|
Mar 2, 2004 |
1196 |
| Audit Committees In The Brazilian Financial System. |
Stuber, Walter Douglas |
|
Feb 5, 2004 |
1156 |
| Audit committee guidance developed. |
Whitley, J. |
|
Feb 1, 2004 |
330 |
| Learning to love the scrutiny: initiating a quality assessment can help an internal audit group come out on top. |
Fabrizius, Michael P.; Serafini, Richard M. |
Cover Story |
Feb 1, 2004 |
2600 |
| Do we really need heroes? |
Grossi, Gianni |
|
Feb 1, 2004 |
502 |
| PCAOB proposes new auditing standards. |
|
Brief Article |
Jan 1, 2004 |
86 |
| AICPA recommends auditing standards to the PCAOB. |
|
Brief Article |
Oct 1, 2003 |
102 |
| IFAC addresses fraud, credibility. |
Brune, C. |
|
Oct 1, 2003 |
401 |
| The benefits of mandatory auditor rotation. |
Healey, Thomas J.; Kim, Yu-Jin |
|
Sep 22, 2003 |
1041 |
| Fraud checks raise audit costs. |
Holcombe, Carl D. |
|
Sep 1, 2003 |
1612 |
| The next big issue to impact the profession. |
Dickson, Michael R. |
|
Sep 1, 2003 |
810 |
| A brave new world: the future of audit standards: the pace and breadth of change in the CPA profession over the past 18 months has been unprecedented. However, the next issue on the horizon has the potential to reshape the very service that is exclusive to the profession--the audit. |
Price, Jennifer Tisone |
|
Sep 1, 2003 |
1442 |
| Two quality standards exposed. |
Brune, J. |
|
Aug 1, 2003 |
277 |
| Get in line: CPAs face new set of CBA regs. (Cover Story). |
Ascierto, Jerry |
|
Jul 1, 2003 |
2138 |
| COSO: the rise of the phoenix? For guidance on standards and systems of internal control, you may need to dig into a decade-old report. |
Ferrara, Ralph C.; Czajka, John M. |
|
Jun 22, 2003 |
723 |
| New world order: as the PCAOB takes shape, the AICPA's role is blurred. |
Ascierto, Jerry |
|
Jun 1, 2003 |
2526 |
| PCAOB on a roll. (Update). |
Hodges, J. |
|
Jun 1, 2003 |
373 |
| The auditor's approach to fair value: SAS no. 101 expands auditors' role in assessing fair value measurements. |
Fischbach, Gretchen |
|
Jun 1, 2003 |
2283 |
| Auditing Standards Board issues auditing interpretations. (accounting & auditing news). |
|
Brief Article |
Jun 1, 2003 |
204 |
| Listed Company Audit Committee Standards. |
|
|
May 16, 2003 |
1125 |
| AICPA to handle 2003 SEC peer review. (News Flash: National). |
|
Brief Article |
May 1, 2003 |
167 |
| ASB issues exposure drafts related to Sarbanes-Oxley Act. (accounting & auditing news). |
|
Brief Article |
Apr 1, 2003 |
90 |
| Taking a bite outta fraud. (Fraud Standards). |
|
|
Jan 1, 2003 |
899 |
| Auditors' responsibility for fraud detection: SAS no. 99 introduces a new era in auditors' requirements. |
Ramos, Michael J. |
|
Jan 1, 2003 |
5082 |
| Chair's corner. |
Ezzell, William F. |
Editorial |
Jan 1, 2003 |
531 |
| AICPA issues new audit standard for detecting fraud. (New Fraud Standards). |
|
Brief Article |
Dec 1, 2002 |
172 |
| AICPA launches assault on fraud. . |
|
|
Nov 1, 2002 |
316 |
| Clarifying GASB 34: help for auditing governmental financial statements. |
|
|
Oct 1, 2002 |
465 |
| Stopping the precipitous decline of professional standards: the recent spate of scandals involving Enron, WorldCom and other high-profile companies is the legacy of 20 years of decaying business practices. |
Cummings, Gordon |
|
Sep 1, 2002 |
2009 |
| Aggressive accounting practices examined. (Update). |
Scott, A. |
Brief Article |
Aug 1, 2002 |
410 |
| AICPA issues comment letter on proposed 2002 Revision to Government Auditing Standards. (regulatory matters). |
|
Brief Article |
Jul 1, 2002 |
240 |
| So long, traditional audit: no more "same as last year" with risk-based approach. |
Scott, Thad |
Cover Story |
Jul 1, 2002 |
1837 |
| Proposed Changes To NYSE's Corporate Governance Listing Standards. |
|
|
Jun 10, 2002 |
1023 |
| Restoring faith in the audit process. (Financial Reporting). |
Hills, Roderick M. |
|
Mar 22, 2002 |
4302 |
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