Ad
related to: aicpa 94 3- Bundles: Save up to 40%
Savings on product sets
That match your interest area
- Get Unlimited CPE
CPExpress offers quality courses
Access anytime. Sign up now
- Full Conference Schedule
See the full line-up of accounting
conferences & earn CPE credits
- Online CPExpress
Quality Courses
Anytime access. Great value.
- Bundles: Save up to 40%
Search results
Results from the WOW.Com Content Network
94-1: Inquiries of state insurance regulators; amendment to AICPA Audit and accounting guide Audits of property and liability insurance companies and AICPA industry audit guide Audits of stock life insurance companies full-text: 1994 April 20 94-2
94: The Effect of ... AICPA Professional Standards: Auditing as of July 1, 1976 full-text: July 1, 1976 1977: AICPA Professional Standards: Auditing as of July 1 ...
Prior to the ASC, accounting standards were scattered over a number of publications issued by the FASB and the AICPA. Some publications were considered more authoritative than others, and a GAAP hierarchy of five levels was recognized; see Statement on Auditing Standards No. 69 full-text.. The AICPA Industry Audit and Accounting Guides are part ...
[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
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]
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.
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973. Its mission was to develop an overall conceptual framework of US generally accepted accounting principles (US GAAP). APB was the main organization setting the US GAAP and its ...
Ad
related to: aicpa 94 3