Search results
Results from the WOW.Com Content Network
SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (issued February 2010); and; SAS No. 120, Required Supplementary Information (issued February 2010). SAS No. 122 also withdraws SAS No. 26, Association With Financial Statements, as amended. The AICPA is the source of the most up-to-date information.
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
In October 2011, SAS 122 was issued which superseded all previous SASes except 51, 59, 65, 87, and 117-20. [6] In the interim period, these new AU sections are referred to as AU-C until 2014. [6] The AICPA provides a list of the AU-C standards. [7]
R: propensity score matching is available as part of the MatchIt, [7] [8] optmatch, [9] or other packages. SAS: The PSMatch procedure, and macro OneToManyMTCH match observations based on a propensity score. [10] Stata: several commands implement propensity score matching, [11] including the user-written psmatch2. [12]
PROC statements can also display results, sort data or perform other operations. [5] SAS macros are pieces of code or variables that are coded once and referenced to perform repetitive tasks. [8] SAS data can be published in HTML, PDF, Excel, RTF and other formats using the Output Delivery System, which was first introduced in 2007. [9]
Stanine (STAndard NINE) is a method of scaling test scores on a nine-point standard scale with a mean of five and a standard deviation of two.. Some web sources attribute stanines to the U.S. Army Air Forces during World War II.
The Zung Self-Rating Anxiety Scale (SAS) was designed by William W. K. Zung M.D. (1929–1992) a professor of psychiatry from Duke University, to quantify a patient's level of anxiety. [ 1 ] [ 2 ] The SAS is a 20-item self-report assessment device built to measure anxiety levels, based on scoring in 4 groups of manifestations: cognitive ...
Print/export Download as PDF; ... In SAS, the Newey–West corrected standard errors can be obtained in PROC AUTOREG and PROC MODEL [17]