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As the COVID-19 pandemic has strained the U.S. economy and put millions out of work, Americans have experienced the biggest drop in their personal financial satisfaction in more than a decade. The AICPA's Q1 2020 Personal Financial Satisfaction index (PFSi) measures 32.9, a 20 percent (8.29 point) decrease from the previous quarter.
AICPA Professional Standards, AT-C sec. 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting AICPA Professional Standards , AT-C sec. 395 Designated for AT Section 701, Management's Discussion and Analysis
Personal financial statements guide, with conforming changes as of May 1, 2001 full-text: 39-09: 2003: Personal financial statements guide, with conforming changes as of May 1, 2003 full-text: 39-10: 2005: Personal financial statements guide, with conforming changes as of May 1, 2005 full-text: 398-11: 2006
The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]
Superseded by AICPA Practice Bulletin No. 7 1979 February 26: Personal Financial Statements full-text: Superseded by AICPA Personal Financial Statements Guide 1979 February 26: Project Financing Arrangements full-text: Superseded by FASB Statement No. 47 1979 April 27: Real Estate ADC Costs: Superseded by FASB Statement No. 66 1979 June 21
SAS No. 51, Reporting on Financial Statements Prepared for Use in Other Countries; SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern , as amended; SAS No. 65, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements ;
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
The AICPA began hunting for new objectives of financial statements because prior to the development of the Trueblood Committee many accountants were confused and dissatisfied with the current objectives. [3] Identifying the objectives to financial statements was the purpose behind the creation of the Trueblood Committee. [4]
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