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FloQast is a Software as a Service accounting application that assists with close management. [14] The product provides accounting teams with checklists and tie-outs linked to Excel workbooks and the client of organizations’ enterprise resources planning system to automate reconciliations.
Public companies in the United States fall under the Public Company Accounting Reform and Investor Protection Act, also known as Sarbanes–Oxley or SOX. However, there are also a number of provisions of the Act (e.g. the willful destruction of evidence to impede a federal investigation) that apply to privately held companies.
Comparison of on-premise, IaaS, PaaS, and SaaS. Infrastructure as a service (IaaS) is the most basic form of cloud computing, where infrastructure resources—such as physical computers—are not owned by the user but instead leased from a cloud provider.
System and Organization Controls (SOC; also sometimes referred to as service organizations controls) as defined by the American Institute of Certified Public Accountants (AICPA), is the name of a suite of reports produced during an audit.
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.
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).
Palantir's Gotham platform has primarily been responsible for lifting the company to recurring profitability, based on generally accepted accounting principles (GAAP). Government contracts with ...
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
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