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1-244 out of 244 article(s)
Title Author Type Date Words
Why risk assessment merits increased auditor focus: Data suggests that auditors need to devote more attention to assessing the risk of material misstatement and designing appropriate procedures. Johnson, Tristan B.; Rich, James; Noland, Thomas G. Nov 1, 2020 1600
Now Is the Time to Operationally Split Audit and Nonaudit Services. Mintz, Steven M. Oct 1, 2020 4670
SC rules COA, BIR, Customs need not scrutinize 3 big oil firms' accounts; says this is 'beyond agencies' mandates'. Sep 9, 2020 639
Challenges to consider in auditing revenue recognition: Auditors need a complete understanding of the standard and how it affects their clients' financial statements. Thorps, Deana; Dohrer, Bob; Kushmerick, Kim; Lee-Andrews, Toni Cover story Jul 1, 2020 2671
Pandemic places accounting, auditing rules in flux: The coronavirus caused regulators, standard setters, and others to adjust requirements and effective dates. Tysiac, Ken Apr 1, 2020 2625
SEC TO REDUCE NUMBER OF SRCs SUBJECT TO AUDITS. Barlas, Stephen Aug 1, 2019 136
CONGRESS COULD WIDEN AUDIT EXEMPTION. Barlas, Stephen Brief article May 1, 2019 204
To Audit or Not to Audit: Whether to Accept a Uniform Guidance Audit. Waymire, Tammy R.; Webb, Thomas Z.; West, Timothy D. Apr 1, 2019 1660
Accounting firms use test runs to prepare for expanded audit report rule. Brief article Jul 1, 2018 180
ASB issues guidance for PCAOB's revised audit reporting requirements. Brief article Apr 1, 2018 162
Identifying Deficiencies in Single Audits: Preparing for the Audit Quality Study. Ashenfarb, David C. Apr 1, 2018 2507
Staff guidance updated to provide more help with reporting of audit firm tenure. Brief article Feb 1, 2018 151
The Audit Report Returns to Its Roots: An Historical Perspective on Critical Audit Matters. Levy, Howard B. Feb 1, 2018 1742
The IRS's New Streamlined Audit Rules for Partnerships. Burnett, Sharon K.; Pulliam, Darlene Oct 1, 2017 2367
Has the SEC awakened a sleeping giant? The familiarity threat to auditor independence. Levy, Howard B. Jan 1, 2017 1591
More delays snarl plan to propose guidance for audits of estimates and specialists. Brief article Aug 1, 2016 142
The materiality mystery: the gap in GAAS. Jacoby, Julian; Levy, Howard B. Viewpoint essay Jul 1, 2016 3182
Proposal offers changes to supervisory responsibilities in multiple-firm audits. Brief article May 1, 2016 104
Additional audit committee disclosure likely: the extra guidance would help key stakeholders better understand company reports. Barlas, Stephen Brief article Sep 1, 2015 152
Audit quality, auditor size and legal environments. Abughazaleh, Naser; O'Connell, Vincent; Princen, Jime Report Jun 22, 2015 10630
What the PCAOB's inspection results mean for your company: many audit and control failures can be attributed to failures of documentation by the public company. Howell, Joseph; Ray, Thomas Jan 1, 2015 1546
'Audit failure' removed from inspection reports. Brief article Dec 1, 2014 118
The winding road of RAC audits: how to ensure your facility stays ahead of the curve in a constantly changing landscape. Tillman, Tracey Nov 1, 2014 1561
Audit regulators see positive signs: PCAOB's Ferguson and Hanson share their vision for the profession. Tysiac, Ken Discussion Sep 1, 2014 2752
The basic concepts behind the latest OMB rules and regulations. Ashenfarb, David C. May 1, 2014 2487
A new understanding in transnational audit regulation: exploring the state of relations between U.S. regulators and China. Solieri, Steven A. Apr 1, 2014 5678
Continuing nursing education audit procedure to change this summer. Apr 1, 2013 387
The effect of the clarified standards on auditors' reports: sample changes in the format and content of a single-year report. Mastracchio, Nicholas J., Jr.; Lively, Heather M. Mar 1, 2013 5453
XBRL and auditing. Brands, Kristine Feb 1, 2013 952
AUDIT REFORM : JURI MEMBERS BLAST DRAFT REPORT. Brief article Sep 19, 2012 283
PCAOB issues information to help audit committees. Brief article Sep 1, 2012 251
Public disclosure of quality control criticisms: examining PCAOB inspection reports to determine differences among audit firms. Roybark, Helen M. Apr 1, 2012 5124
Mandatory auditor rotation: where things stand: the PCAOB's proposal to implement mandatory auditor rotation has drawn a slew of comments. Here are some of the arguments--both for and against auditor limits. Kroll, Karen M. Mar 1, 2012 2073
Causes and consequences of recent auditor switching: looking to the research for answers. Brandon, Duane M.; Carver, Brian T.; Hollingsworth, Carl W.; Stanley, Jonathan D. Essay Feb 1, 2012 2983
AIGPA to PCAOB: we have concerns about mandatory audit firm rotation. Brief article Jan 1, 2012 105
Inside-out corporate governance. Skeel, David A., Jr. Dec 22, 2011 29458
PCAOB aims to encourage more analysis in audit letter. Oct 1, 2011 437
The reliability, role, and relevance the audit: a turning point. Doty, James R. Aug 1, 2011 4960
Second-tier auditing firms: developments and prospects. Dey, R. Mithu; Robin, Ashok Jun 1, 2011 5479
FRC proposals recommend enhanced roles for audit committees. Brief article Mar 1, 2011 181
Double-entry, nonstandard entries, and fraud. Carmichael, Douglas R. Oct 1, 2010 2346
Becoming a more relational firm in the post--Sarbanes-Oxley era. Jelinek, Kate; Jelinek, Ronald Sep 1, 2010 2875
The benefit of hindsight. Pounder, Bruce Column Apr 1, 2010 1280
Incorporating highest and best use into accounting standards expands opportunities for appraisers. Johnson, I. Richard; Atwood, K. Edward; Walther, Larry Mar 22, 2010 6003
Fair value audit guidance of public and non-public companies in response to the credit crisis. Fitzsimons, Adrian P.; Satenstein, Jeffrey L.; Silliman, Benjamin R. Mar 22, 2010 5151
Financial reporting: so many red herrings. Kranacher, Mary-Jo Editorial Mar 1, 2010 762
Mandatory peer review in effect. Brief article Mar 1, 2010 86
BUDGET : MEPS PREPARE 2008 DISCHARGE REPORTS. Feb 17, 2010 426
Audit attestation for smaller companies delayed again. Barlas, Stephen; Christensen, Dallon; Torian, Richard Brief article Jan 1, 2010 200
The 'cry wolf' problem in current fraud auditing standards. McKee, Thomas E. Jan 1, 2010 2265
Investor protection: to be or not to be? Kranacher, Mary-Jo Jan 1, 2010 816
Trailing audit: state says financial report will be late. Brief article Dec 18, 2009 241
Selecting the right investigative resource: when does an allegation of financial statement fraud call for an in-house investigation, and when is hiring outside experts prudent? Regan, Greg; Rivera, Kristin Dec 1, 2009 2844
Later than it seems: major changes in financial reporting rules are almost here, and insurers should be concerned. Foster, Greg; Bondurant, Ward Jul 1, 2009 1284
Firms warned to step up IT auditing. Brief article Jun 1, 2009 174
SOX rules still coming. Barlas, Stephen Jun 1, 2009 402
Double vision on oversight: accounting regulators want two audit firm partners to review each public company's audits and interim reports. Lindorff, Dave Apr 1, 2009 406
IFAC issues paper on standards setting. Brief article Feb 1, 2009 89
Securitizing audit failure risk: an alternative to caps on damages. Cunningham, Lawrence A. Dec 1, 2007 27062
Executive compensation--fighting audit challenges. Smigocki, Michael Jun 1, 2007 899
Fixing 404. Grundfest, Joseph A.; Bochner, Steven E. Jun 1, 2007 16218
What's good for the goose is not good for the gander: Sarbanes-Oxley style nonprofit reforms. Mulligan, Lumen N. Jun 1, 2007 15564
Two years and counting: a review of Sarbanes-Oxley section 404 reporting. Taylor, Mark H. Jun 1, 2007 2464
Does disclosure of nonattest services in the audit report matter? Engle, Terry J.; Bryant, Stephanie M.; Albring, Susan M. Apr 1, 2007 3763
AUDIT : COMMISSION CONSULTS ON REVIEW OF NON-EU AUDIT FIRMS. Brief article Jan 15, 2007 298
Should congress mandate audit firm rotation? Dickins, Denise Dec 22, 2006 748
STRUCTURAL FUNDS : COURT SPOTS WEAKNESSES IN EVALUATION SYSTEM. Brief article Sep 15, 2006 253
Regulation: a help or hindrance to business growth? Hills, Roderick M. Sep 1, 2006 3636
Audit Alert on Options backdating. Brief article Sep 1, 2006 82
Ireland shifts audit exemption. Brief article Jul 1, 2006 118
DCAA's audit authority. Ford, John N. May 1, 2006 1498
An experimental study of compliance and leverage in auditing and regulatory enforcement. Cason, Timothy N.; Gangadharan, Lata Apr 1, 2006 10092
The sky isn't falling fear of SOX is waning. Hrywna, Mark Apr 1, 2006 3885
Working to protect the public's assets. Adair, Scott M. Feb 1, 2006 824
Commission lists desired qualities of police auditor. Jan 13, 2006 393
EUROPEAN GROUP OF AUDITORS' OVERSIGHT BODIES SET UP. Brief Article Dec 21, 2005 180
Auditors' need for a cooling-off period: a study of state board of accountancy members. Wright, Carl N.; Booker, Quinton Dec 1, 2005 3373
FORUM SET UP ON AUDITORS' LIABILITY. Brief Article Nov 16, 2005 155
The whistleblower hotline quandary: diverse whistleblower systems around the globe--and hotlines deemed illegal in France--are creating problems for companies seeking to operate uniform, global systems. Three attorneys review the issues and discuss possible solutions. Simpson, Aaron P. Nov 1, 2005 1948
COMPANY LAW: EUROPEAN PARLIAMENT ENDORSES NEW, TOUGHER AUDIT DIRECTIVE. Oct 1, 2005 602
Review methods matter. Brazel, Joseph F.; Agoglia, Christopher P.; Hatfield, Richard C. Sep 1, 2005 1513
Lessons learned: COSO, COBiT and other emerging standards for SOX compliance. Putrus, Robert Jul 1, 2005 1112
MINISTERS BACK BROAD LINES OF NEW AUDIT DIRECTIVE. Brief Article Jun 11, 2005 147
Companies sensing a big chill with auditors: the outside auditor-corporate client relationship has changed considerably in the advent of Sarbanes-Oxley and the PCAOB rules. Stricter standards and an insistence on independence have created uncertainty and some friction. Millman, Gregory J. Jun 1, 2005 2261
Coping with Sarbanes-Oxley: bane of small business isn't going away. Marks, Susan J. Jun 1, 2005 1982
Audit documentation: it's a whole new world. Levy, Howard B. Jun 1, 2005 3798
The new importance of materiality: CPAs can use this familiar concept to identify key control exceptions. Vorhies, James Brady May 1, 2005 2804
Audit rotation misinformation. Brief Article May 1, 2005 149
AUDITING: BENEFITS OF INTERNAL CHECKS SHOULD OUTWEIGH COSTS, INSIST ACCOUNTANTS. Apr 6, 2005 378
Auditor changes and restatements: an analysis of recent history. Wallace, Wanda A. Mar 1, 2005 2496
Changes in auditing practices affect nonprofit governance. Woehlke, James Feb 1, 2005 375
PCAOB sets ambitious 2005 agenda. Brief Article Jan 1, 2005 113
Guidance on SB 1262. Brief Article Jan 1, 2005 130
Clarifying CBA, PCAOB differences. Moyle, John D. Jan 1, 2005 949
Tallying the cost of the Sarbanes-Oxley Act. D'Aquila, Jill M. Nov 1, 2004 1694
Access issues in Ohio: chapter helps out with statewide records audit. Hoke, Wendy Sep 1, 2004 652
SEC OKs Auditing Standard No. 2; PCAOB adopts Standard No. 3. Brief Article Aug 1, 2004 94
New CPE requirements in GOV'T Auditing Standards. Brief Article Aug 1, 2004 85
Sarbanes-Oxley and 'segregation of services'. Kleckner, Philip K.; Jackson, Craig Jul 1, 2004 810
Auditor independence: a new structure is needed. Scribner, Donald R. Brief Article Jul 1, 2004 284
Managerialist advocate or "control freak"? The Janus-faced Office of the Auditor General. Saint-Martin, Denis Jun 22, 2004 8463
PCAOB adopts auditing standard, delays non-U.S. firm registration. Brief Article Jun 1, 2004 103
Hot stuff: CPA profession keeps emerging in proposed legislation. Allen, Bruce C. Jun 1, 2004 832
The sensibility of principles-based accounting standards: financial accounting would be more accurate if there were fewer rules--including fewer rules for valuing stock options. Mano, Ronald M.; Mouritsen, Matthew L. May 1, 2004 1571
AS2: when the pedal hits the metal; Although the costs and opportunity cost of the PCAOB's new audit standard are substantial, Financial Executives Research Foundation (FERF) finds that financial executives also view it as an opportunity to reinvigorate and reinforce the importance of internal controls. Orenstein, Edith G. May 1, 2004 1524
Playing peekaboo! Brief Article May 1, 2004 274
Legal loophole allows SMEs to avoid audit. Apr 1, 2004 567
Using disclaimers in audit reports: discerning between shades of opinion. Davis, Robert R. Apr 1, 2004 2550
AUDITING: COMMISSION PROPOSES TOUGH NEW RULES TO RESTORE MARKET CONFIDENCE. Mar 17, 2004 1269
Legal and ethical considerations regarding outsourcing: members must comply with the Code of Professional Conduct and other pronouncements. Anderson, Alan W. Mar 1, 2004 2304
How can professional values be saved? Gaa, James C. Excerpt Mar 1, 2004 2202
Audit threshold raised to 5.6m [pounds sterling]: the change is expected to save SMEs 94 million [pounds sterling], while an increased turnover threshold should help more to gain from tax incentives. Berens, Camilla Feb 1, 2004 374
Independence and nonpublic companies: examining new rules in a different reporting environment. Zanzig, Jeffrey S.; Flesher, Dale L. Feb 1, 2004 2588
Ripple effects of the Sarbanes-Oxley Act. Koehn, Jo Lynne; Del Vecchio, Stephen C. Feb 1, 2004 3145
Reviews of Interim Financial Information. Ratcliffe, Thomas A. Feb 1, 2004 3482
Internal controls auditing standard elicits heated comment. Barlas, Stephen Feb 1, 2004 706
EU/US: COMMISSION RESPONDS TO PCAOB DRAFT ON FOREIGN AUDITOR REGULATION. Jan 31, 2004 482
Internal control components: did COSO get it right? Geiger, Marshall A.; Cooper, Steven M.; Boyle, Edmund J. Jan 1, 2004 2120
The good, the bad, and the regulator: an experimental test of two conditional audit schemes. Clark, Jeremy; Friesen, Lana; Muller, Andrew Jan 1, 2004 9687
PCAOB proposed standard on auditing internal controls. Barlas, Stephen Dec 1, 2003 640
Materiality considerations: audits of government financial statements just got more complex. Whittington, Ray Nov 1, 2003 3361
Single audit changes: the recently revised version of OMB Circular A-133 increased the single audit threshold to $500,000 from $300,000 and the cognizant agency threshold to $50 million from $25 million. Gauthier, Stephen Oct 1, 2003 1103
Rush to register: deadline looms for public-audit firms to file with federal government. Wilder, Brent Sep 1, 2003 1510
Sarbanes-Oxley: is reconsideration warranted? Oliverio, Mary Ellen Sep 1, 2003 938
The new accounting environment: companies face a paradigm shift in how they conduct business. Harrington, Cynthia Aug 1, 2003 3299
Sarbanes-Oxley one year later: the Sarbanes-Oxley Act has had a far-reaching impact on global business, yet there are still more questions than answers. (Capital edge: legislastive & regulatory update). Montana, John Jul 1, 2003 1507
Get in line: CPAs face new set of CBA regs. (Cover Story). Ascierto, Jerry Jul 1, 2003 2138
2003 OMB Compliance Supplement issued. Brief Article Jun 1, 2003 177
Independence for non-public entities: opinions of members of state boards of accountancy. (News & Views). Hill, Cecil L.; Booker, Quinton Jun 1, 2003 1561
AUDITING: COMMISSION FLOATS PLAN FOR IMPROVING STATUTORY AUDIT QUALITY. May 24, 2003 1316
BUDGET: COMMISSION SAYS MORE WORK NEEDED ON AUDITING. Brief Article May 7, 2003 182
The hidden benefits of Sarbanes-Oxley. (Chief Concern). May 1, 2003 644
Managing email hell: a surge in legal demands for long-forgotten emails is playing right into the hands of Zantaz CEO Steve King. (Technology). Girard, Kim May 1, 2003 1787
A prognosis for restructuring the market for audit services. (Personal Viewpoint). Ronen, Josbua; Cherny, Julius May 1, 2003 2160
Staffing the SEC. (Government). Barlas, Stephen Apr 1, 2003 638
AUDITING: BOLKESTEIN REJECTS IDEA OF LIMITING LIABILITY. Mar 26, 2003 373
Principles-based accounting standards. (Commentary). Schipper, Katherine Mar 1, 2003 6111
Behavioral evidence on the effects of principles- and rules-based standards. (Commentary). Nelson, Mark W. Mar 1, 2003 7109
Sarbanes-Oxley act: who gets the bill? (Financial Reporting). Minter, Frank C.; Smith, Douglas L. Mar 1, 2003 2032
Reform measures achieve fruition. Mar 1, 2003 481
The effect of the Private Securities Litigation Reform Act of 1995 on accounting discretion of client managers of Big 6 and non-Big 6 auditors. Lee, Ho Young; Mande, Vivek Mar 1, 2003 8887
New laws, new challenges: implications of Sarbanes-Oxley. (Financial Reporting). Felo, Andrew J.; Solieri, Steven A. Feb 1, 2003 2099
Playing the advantage: the Sarbanes-Oxley Act may be a big boost to Canada's CMAs. (Management Trends). Teltscher, Lawrence Feb 1, 2003 864
EU/US: NEW US AUDITING RULES MEET EUROPEAN CONCERNS, TOP ACCOUNTANT CLAIMS. Jan 25, 2003 432
EU/US: ICAEW CALLS ON US FOR DELAY IN APPLYING NEW AUDITING RULES. Jan 11, 2003 647
Sec regs could limit tax services to audit clients. (News & Trends). Brief Article Jan 1, 2003 229
Be aware: New laws are here; Although regulations related to these laws are still in the proposal stage, the laws became effective Jan. 1, 2003. (News & Trends). Jan 1, 2003 486
Special Committee on State Regulation established. Brief Article Jan 1, 2003 150
What happened? The extraordinary business of restructuring the CPA profession. (Guest Editorial). Bricker, Robert J. Editorial Jan 1, 2003 803
Final guidelines for QI external audits. Mooney, Thomas J. Dec 1, 2002 713
Single audit quality under scrutiny. (Audit Practitioner Alert). Brief Article Dec 1, 2002 247
FEI helps shape new governance law. Livingston, Phil Brief Article Sep 1, 2002 918
Audit regulations not the problem. (NW Journal). Bowden, Bill Brief Article Aug 19, 2002 202
The battle continues: an update on California legislation impacting CPAs. Allen, Bruce C. Brief Article Aug 1, 2002 811
We're calling to set up a time to do an audit. Hunter, Laird Aug 1, 2002 981
The IRS's intensified audit attack. (Economics). Pilla, Daniel J. Jul 1, 2002 2244
Peer review: raising the bar for audit quality. (Publisher's Column). Brief Article Jul 1, 2002 912
New GAO independence standard. Foltin, Craig Jul 1, 2002 2782
Guidance issued for firms adding new public company clients, professional staff. (news update). Brief Article Jun 1, 2002 336
How the Fair Credit Reporting Act affects audits and other investigations: a tangled environment for investigators. Sinason, David; Pacini, Carl; Hillison, William Jun 1, 2002 4109
The accounting profession's regulatory dilemma. (Personal Viewpoint). Goldwasser, Dan L. May 1, 2002 2979
Regulatory review. Chakarun, Michael Apr 1, 2002 1460
Information Technology, Internal Control, and Financial Statement Audits. Ratcliffe, Thomas A.; Munter, Paul Apr 1, 2002 2435
Uncooking the books: restoring accounting. (Enron Capitalism And How To Fix It). Lowenstein, Louis Brief Article Mar 25, 2002 637
FINANCIAL SERVICES: COMMISSION TO TABLE RECOMMENDATION ON AUDITORS' INDEPENDENCE. Brief Article Mar 23, 2002 157
Auditor tenure and audit reporting failures. Geiger, Marshall A.; Raghunandan, K. Mar 1, 2002 7124
All is not well with the auditing profession; how to fix it? (Personal Viewpoint). McDowell, Angus Brief Article Feb 1, 2002 631
Rethinking audit regulation. (Personal Viewpoint). Turner, Lynn Brief Article Jan 1, 2002 391
Inherent and control risks of derivatives, hedging and securities investments: a primer. Coppinger, Richard J.; Fitzsimons, Adrian P. Jan 1, 2002 2470
Guidance for Audit Committees. Heffes, Ellen M. Brief Article Nov 1, 2001 142
Returning the unclaimed goods. Townes, Glenn Brief Article Sep 1, 2001 438
AGREED UPON PROCEDURES. Brief Article Aug 1, 2001 87
TECHNICAL AMENDMENTS TO DISCLOSURE STANDARDS. Brief Article Aug 1, 2001 85
What To Do When the IRS Audits Your Bonds. Rapaport, Mitch; Watkins III, J. Ben Aug 1, 2001 4384
Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an e-Commerce Environment. Ivancevich, Susan H.; Joseph, Gilbert W. Aug 1, 2001 14257
Transparency in the Developing World. Hansen, Fay Jul 1, 2001 2578
Healthcare fraud. Jul 1, 2001 181
NEW POB CHARTER. Brief Article Jul 1, 2001 669
INHERENT RISK RECONSIDERED. Hitzig, Neal B. Brief Article Jul 1, 2001 299
OCC Guidance on National Bank Audit Programs. Brief Article Jun 1, 2001 130
AUDITING MFP PARTICIPANTS. Brief Article May 1, 2001 149
Top 10 audit deficiencies. Hermanson, Dana R. Apr 1, 2001 2466
Deputizing directors: The last act? FERRARA, RALPH C.; KHINDA, PHILIP S. Mar 22, 2001 741
Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans. Behn, Bruce K.; Kaplan, Steven E.; Krumwiede, Kip R. Statistical Data Included Mar 1, 2001 8705
Bankruptcies, Audit Reports, and the Reform Act. Geiger, Marshall A.; Raghunandan, K. Statistical Data Included Mar 1, 2001 5044
chair's corner. Eddy, Kathy G. Brief Article Jan 1, 2001 541
New SEC Ethics Rules Affect Financial Managers. Verschoor, Curtis C. Brief Article Jan 1, 2001 652
Corporate Audit Committees Must Gear Up. Barlas, Stephen Brief Article Jan 1, 2001 624
The Audit Report: A "Misunderstanding Gap" Between Users and Preparers. Boyd, David T.; Boyd, Sanithia C.; Boyd, William L. Dec 1, 2000 3782
SEC and Accountants Cut a Deal on Audit Rules. LEVINSOHN, ALAN Dec 1, 2000 1172
Big Five told to keep consultancy and audit separate. Brief Article Dec 1, 2000 138
SEC Chairman Levitt Addresses Fall Council -- Focuses on Proposed Rule on Auditor Independence. Nov 1, 2000 303
Levitt Gets Personal. Barlas, Stephen Brief Article Nov 1, 2000 507
OBJECTIVITY AND INDEPENDENCE: A DELICATE BALANCE. Brief Article Oct 1, 2000 901
Congress Weighs-in on Auditor Independence. Barlas, Stephen Brief Article Oct 1, 2000 592
New rules, new responsibilities. Zacharias, Carol A.N. Aug 1, 2000 1830
Oversight Board Issues SOS. Barlas, Stephen Brief Article Aug 1, 2000 728
SEC Wants Audit Integrity Disclosed. Levinsohn, Alan Brief Article Aug 1, 2000 621
WHO NEEDS FACTS WHEN YOU HAVE COMMON SENSE? THOUGHTS ON THE SEC'S PROPOSAL ON AUDITOR INDEPENDENCE. Waxman, Robert N. Aug 1, 2000 1997
"Passing" the CFO Act Audit of Financial Statements the Coast Guard Story. O'Connor, John Jun 22, 2000 2378
Auditable Financial Statements What a Difference a Year Makes! Elliott, Fred Jun 22, 2000 1468
Achieving Auditable Financial Statements Within the Air Force. Speer, James R. Jun 22, 2000 1763
Department of the Navy Financial Statements. Barber, Gregory Jun 22, 2000 1595
Making the Case for Compliance. Scearce, Roger W. Brief Article Jun 22, 2000 875
Federal Accounting Standards: Close Enough for Government Work? Cotton, David L. Jun 22, 2000 5647
Improving Reporting of Property, Plant and Equipment in the Department Of Defense. deBardelaben, William Jun 22, 2000 4360
Addressing DOD's Feeder Systems Issues. Thomas, Gerald W. Jun 22, 2000 1844
TELLING THE GUARD STORY THROUGH CFO COMPLIANCE. Delaney, Russ Jun 22, 2000 1282
SEC's Levitt Wants New Rules for Auditors. LEVINSOHN, ALAN Brief Article Jun 1, 2000 640
Considering the risk of fraud: understanding the auditor's new requirements. Reinstein, Alan; Coursen, Gregory A. Mar 1, 1999 2991
Financial status audits under the IRS Restructuring and Reform Act of 1998. Gibson, Charles; Fink, Philip R. Mar 1, 1999 1312
The new single audit. Wood, Venita M.; Koebele, Deborah A. Oct 1, 1998 5422
Single audit overhaul: easing the burden? Scott, George A. May 1, 1998 2521
New credit union audit legislation. Brief Article Dec 1, 1997 262
Using Audits to Intimidate. Davis, Shelley May 1, 1997 2324
Congress does not repeal limited-scope pension audits. Brief Article Dec 1, 1996 296
Amendments to Single Audit become law. Oct 1, 1996 1031
President signs Single Audit Act of 1996. Sep 1, 1996 747
The Reform Act: what CPAs should know. Pincus, Andrew J. Sep 1, 1996 1556
Harmful audit provisions are dropped from appropriations bill. Brief Article Jul 1, 1996 224
SAS 73: using the work of a specialist. Colbert, Janet L.; Fields, Kent T. Jun 1, 1996 1883
Senator introduces bill to improve single audit process. Brief Article May 1, 1996 469
How would you improve financial reporting? Brief Article Jan 1, 1996 279
Accountants owe a duty to some third parties. Brief Article Nov 1, 1994 446
GAO recommends refinements to single audit process. Oct 1, 1994 591
Robert Elliott: leading the profession. Craig, James L., Jr. Interview Oct 1, 1994 4022
NSPA questions IRS compliance check. Lear, Jeffrey A. May 1, 1994 751
Audit implications of the Americans with Disabilities Act. Ratcliffe, Thomas A.; Waters, Gary L. May 1, 1994 3193
Reducing liability exposure for non-audit work. Klein, Donald May 1, 1994 2172
Proposed Yellow Book revisions. Gathier, Stephen Dec 1, 1993 939
AICPA supports fraud detection bill. May 1, 1993 389
Bills would alter ERISA audit requirements. Sep 1, 1992 412
Texas Board approves Ernst & Young settlement. Brief Article Jul 1, 1992 150
Quality review standards interpretations. Jul 1, 1992 1033
Compilation and review: the standards, they are a changing. Rubin, Steven Jun 1, 1992 3515
Update on revision of SAS 63. Koebele, Deborah A. Jan 1, 1992 972
Changes in compliance auditing: three exposure drafts. Sauter, Douglas R. Dec 1, 1991 1345
Client representation letters: optional or required? Mancuso, Anthony J. Oct 1, 1991 1178
Auditing nonprofit entities under Circular A-133. Hardiman, Patrick F.; Corfman, Stanley; Hunter, Carla; Kalin, Daniel H. Dec 1, 1990 3762
Combining prior and current misstatements when evaluating audit findings. McNamee, Patrick Jul 1, 1990 995
Oversight of the financial reporting process - part 1. Gerson, James S.; Mooney, J. Robert; Moran, Donald F.; Waters, Robert K. Jul 1, 1989 1590
Documenting compliance with SAS 59. Goldstein, Fred R. Jul 1, 1989 1450
Status of government standards (Yellow Book): impact on those conducting government financial audits. Anderson, William J.; Broadus, W.A.; Raaum, Ronell B. Jun 1, 1989 2961
Auditing: a comparison of various materiality rules of thumb. Pany, Kurt; Wheeler, Stephen Jun 1, 1989 1092

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