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  2. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    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

  3. Ultimus Continues to Set the Benchmark in Fund Administration ...

    lite.aol.com/tech/story/0022/20241211/9317774.htm

    Ultimus Fund Solutions: ETF Administration Survey, Ultimus Fund Solutions client responses across eleven categories included perfect 7.00 in four service categories: onboarding, fund accounting, ETF workflow, and compliance support. Ultimus also received the highest industry scores in client service (6.88), ETF baskets (6.88), price (6.43 ...

  4. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    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).

  5. Accounting research - Wikipedia

    en.wikipedia.org/wiki/Accounting_research

    Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.

  6. Monster.com Survey Reveals Finance and Accounting ... - AOL

    www.aol.com/news/2013-06-25-monstercom-survey...

    Monster.com Survey Reveals Finance and Accounting Workers are Most Satisfied with Jobs, More Confident about Future Prospects Survey Respondents Indicate Employers Should Stop Pinching Pennies ...

  7. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Consistency principle: The company uses the same accounting principles and methods from period to period. Conservatism principle: When choosing between two solutions, the one which has the less favorable outcome is the solution which should be chosen (see convention of conservatism)

  8. Get breaking Business News and the latest corporate happenings from AOL. From analysts' forecasts to crude oil updates to everything impacting the stock market, it can all be found here.

  9. Financial Executives International - Wikipedia

    en.wikipedia.org/wiki/Financial_Executives...

    Gartner, an information technology research and advisory firm, partnered with FERF to conduct impartial research studies to deduce strategic solutions. One such survey conducted among Chief Financial Officers (CFO) found that only five percent of CIOs can authorize IT investments. [6]

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