now available.Employee Benefit Plans Industry Developments--2001 Audit Risk Alert (No. 022267CPA (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. 05). Focusing on important issues requiring special audit considerations, the employee benefit plans ARA Ara or Arrah (both: ŭ`rə), city (1991 pop. 157,082), Bihar state, NE India, on the Son Canal. A major road and rail junction, it is the administrative center for a district that produces grain, sugarcane, and oilseed. provides concise, relevant information about how recent industry, regulatory and professional developments may affect your clients and your audits. This year's alert addresses: * SOP 01-2, Accounting and Reporting by Health and Welfare Benefit Plans * The 2000 Form 5500 series and "EFAST EFAST ERISA Filing Acceptance System " computerized filing system * Self-directed investments * Common audit adjustments * New accounting and auditing pronouncements New section--Government employee benefit plans. Price: $15 member, $20 non-member. Updated 2001 edition--Audits of Employee Benefit Plans--Audit & Accounting Guide (No. 012341CPA05). Acquire definitive guidance for successful solutions to the unique problems of auditing and reporting on financial statements for all types of employee benefit plans. This must-have guide provides easy-to-follow instructions to prepare, audit and report on financial statements of employee benefit plans. The updated information includes: * SOP 01-2, Accounting and Reporting by Health and Welfare Benefit Plans * 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. No. 92, Auditing Derivative Instruments Derivative instruments Contracts such as options and futures whose price is derived from the price of an underlying financial asset. , Hedging Activities and Investment in Securities * SAS No. 93, Omnibus omnibus: see bus. Statement on Auditing Standards--2000 You also will find an illustrative "summary of unadjusted differences" in accordance with SAS No. 89, Audit Adjustments. Price: $42 member, $53 non-member. New edition--Selected Readings 2001--Management of an Accounting Practice (No. 090471CPA05). A perfect companion to the MAP Handbook. You do not need to spend hours searching for innovative practice management ideas. Reach for the Selected Readings 2001 and have the best articles from more than 30 professional publications at your fingertips "Fingertips" is a 1963 number-one hit single recorded live by "Little" Stevie Wonder for Motown's Tamla label. Wonder's first hit single, "Fingertips" was the first live, non-studio recording to reach number-one on the Billboard Pop Singles chart in the United States. . The companion to the MAP Handbook is an annual collection of informative articles on successful firm management. The 130 articles--chosen specifically for their valuable profit-making ideas for your practice--cover client retention, practice evaluation, motivation, compensation, hiring, technology, professional liability, marketing, and much more. Price: $35.95 member, $44.95 non-member. Newly revised--Audit Sampling (No. 012530CPA05). This guide provides guidance to help auditors apply audit sampling in accordance with SAS No. 39. It serves as a user-friendly reference that: * Reflects SASs issued since the guide was originally published in 1983. * Provides practical assistance on the use of non-statistical and sampling auditing. * Includes increased coverage of non-statistical audit sampling. * Offers procedures useful in performing 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 engagements that involve sampling. Price: $42 member, $53 non-member. To order, write: AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Member Satisfaction Team, CPA05, P.O. Box 2209, Jersey City, NJ 07303-2209; fax, 800/362-5066; call 888/777-7077 (8:00 a.m. to 8:00 p.m., ET); or e-mail memsat@aicpa.org. Prices do not include shipping and handling. Have membership number ready. |
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