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Audit working papers are the property of the auditor. In order to keep professional ethic , it cannot reveal to third parties without client consent unless limited specified situations mentioned in ISA 230 Documentation and required by law , the examples are court order , for public interest and so on.
[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 ...
Such papers usually require the employer, parent/guardian, school, and a physician to agree to the terms of work laid out by the employer. [3] Audit working papers: Documents required on an audit of a company's financial statements. The working papers are the property of the accounting firm conducting the audit.
IFRSs create accounting volatility that does not reflect the economic reality. Charles Lee, professor of accounting at Stanford Graduate School of Business, has also criticised the use of fair values in financial reporting. [43] In 2019, H David Sherman and S David Young criticised the current state of financial reporting under IFRS and US GAAP ...
There are some adult dog breeds that look completely different as puppies. From the Bergamasco to the Tibetian Terrier, these pups have appearances that change significantly as they grow up. The ...
Bomb-making materials linked to the New Year's Day attack in New Orleans were recovered by FBI agents and local law enforcement Thursday at the suspect's residence in Houston, Texas, sources ...
The following is an excerpt from the latest edition of Yahoo's fantasy football newsletter, Get to the Points! If you like what you see, you can subscribe for free here. Most fantasy advice will ...
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