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The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board , and access to the ASC is free through the Basic View on the FASB web site.
The following list of AICPA Issues Papers have been compiled using the holdings of the University of Mississippi Libraries and the 2008 Technical Practice Aids section entitled "Issues papers of the Accounting Standards Division." Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or ...
They are meant to influence the development of accounting standards and to propose revisions to the AICPA's Audit and Accounting Guide (AAGs) series. [1] [2] The full-text for each SOP is available from the University of Mississippi's Library Digital Collections with the permission of the AICPA. SOPs have been issued since 1974.
In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public company [1] and issuing a report.
In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.
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).
Upload file; Special pages; ... Download QR code; Print/export Download as PDF; Printable version; In other projects ... List of AICPA Audit and Accounting Guides ...
Of the thousands of accounting pamphlets in the University of Mississippi’s AICPA collection, some of those in the public domain have been digitized and are available in searchable full-text. These include governmental publications such as the SEC’s Accounting Series Releases (Nos. 1- 140, 1937-1973; search under the title “Accounting ...
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