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Analytical procedures, with conforming changes as of May 1, 2001 full-text: 03-04: 2004: Analytical procedures, with conforming changes as of May 1, 2004 full-text: 03-05: 2005: Analytical procedures, with conforming changes as of May 1, 2005 full-text: 03-06: 2006: Analytical procedures, with conforming changes as of May 1, 2006 full-text: 03 ...
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
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.
Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text: December 1982 45: Omnibus Statement on Auditing Standards-1983 full-text: August 1983 46: Consideration of Omitted Procedures After the Report Date full-text: September 1983 47: Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48
Kept up-to-date by Procedure transmittals which are inserted Replaces and continues material formerly issued by Office of distribution as Director's memorandums, Deputy director's memorandums, Procurement memorandums, Invoicing memorandums, and General administrative instructions
Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board.
The generally accepted accounting principles (GAAP) are a set of accounting principles, procedures and standards that organisations use in order to compile their financial statements. GAAP states that the purpose of account reconciliation is to provide accuracy and consistency in financial accounts. To ensure all cash outlays and inlays match ...
Draft law on public sector accounting and draft accounting standards, policies, manual and chart of accounts have been designed. Australia – Adopted full accrual accounting standards, consistent with IPSAS. The Australian Accounting Standards Board (AASB) has issued 'Australian equivalents to IFRS' (A-IFRS).