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New Edition. Audits of Investment Companies - Audit and Accounting Guide (Revised) (No. 012364CPA (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. 01) will help CPAs in investment companies prepare financial statements in conformity with GAAP GAAP

See: Generally Accepted Accounting Principles


GAAP

See generally accepted accounting principles (GAAP).
, and assist independent auditors in performing efficient and effective audits on those financial statements. Covering those aspects of accounting and auditing unique to investment companies, the guide provides new guidance on accounting for offering costs, amortization of premium or discount bonds, liabilities for excess expense plans, reporting complex capital structures, payments by affiliates, financial statement presentation and disclosures for investment companies and nonpublic investment partnerships.

The guide will be effective for fiscal years beginning after Dec. 15, 2000. It replaces the current AICPA AICPA

See American Institute of Certified Public Accountants (AICPA).
 Audit & Accounting Guide Audits of Investment Companies, which was issued in 1987 and updated only for conforming changes. Price: $39.95 member; $49.95 non-member.

Control Objectives for Net Centric Technology (No. 093015XDCPA01), an Information Systems Audit and Control Association Information Systems Audit and Control Association (ISACA) is an international professional association for information system audit. ISACA is an affiliates member of IFAC[1] and IT Governance Institute.  publication, is a four-volume set offering a completely new way of thinking for the effective application of information technology over an enterprise's knowledge base, goal base and monitoring base. The ability to communicate immediately and concisely in a global environment using Net Centric Technology, utilizing generally accepted and comprehensive control objectives, has become essential to the management and operation of a successful enterprise. Everyone who has responsible roles for managing an enterprise will acquire new concepts, ideas and solutions in: Framework (vol. 1), Intranet/Extranet/Internet (vol. 2), Data Warehouse (vol. 3), and Online Transaction Processing See transaction processing and OLCP.  (vol. 4). Price: $110.50 member: $130 non-member.

This new edition of Control Objectives for Information and Related Technology (COBIT (Control OBjectives for Information and related Technology) A business-oriented set of standards for guiding management in the sound use of information technology from the Information Systems Audit and Control Association (ISACA) (www.isaca.org). ) (No. 093016XDCPA01), an Information Systems Audit and Control Association publication, helps enterprises balance risk and control investment. It also now includes the ail-new Management Guidelines. Composed by Maturity Models, Critical Success Factors, Key Goal Indicators, and Key Performance Indicators Key Performance Indicators (KPI) are financial and non-financial metrics used to quantify objectives to reflect strategic performance of an organization. KPIs are used in Business Intelligence to assess the present state of the business and to prescribe a course of action. , these Management Guidelines will help answer the questions of immediate concern to all those who have a stake in the effective union between business processes and information systems.

In addition, COBIT 3rd Edition consists of an executive summary, framework, high-level and detailed control objectives, audit guidelines, an implementation tool set, and keyword searchable CD-ROM CD-ROM: see compact disc.
CD-ROM
 in full compact disc read-only memory

Type of computer storage medium that is read optically (e.g., by a laser).
.

Price: $213 member; $225 non-member.
COPYRIGHT 2001 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2001, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Title Annotation:Review
Publication:CPA Letter
Article Type:Book Review
Date:Jan 1, 2001
Words:363
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