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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 ...
Accounting Standards Codification, the only source of authoritative nongovernmental U.S. GAAP. In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements, first issued in 1978. They are part of the FASB's conceptual framework project ...
Quartey is a trained accountant by profession. In 1976, he joined the Ghana Audit Service and Office of the Auditor-General, Ghana. In 2005, he served as the Auditor-General's Office representative on the Accounting Standards Committee of the Institute of Chartered Accountants of Ghana to put together accounting standards for Ghana resulting in the Ghana National Accounting Standards. [7]
Keeping electronic work papers on a centralized audit file or database will allow the auditor to navigate through current and archived working papers with ease. The database will make it easier for auditors to coordinate current audits and ensure they consider findings from prior or related projects.
British Accounting Review: 0890-8389: 0.986 Elsevier [27] Nathan Lael Joseph, Aston University Alan Lowe, Aston University [27] Behavioral Research in Accounting: 1558-8009: 0.457 American Accounting Association [28] Steven Salterio, Queen's University [28] Contemporary Accounting Research: 0823-9150: 2.604 Canadian Academic Accounting ...
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.
In 2021, The IFRS Foundation introduced a new semantic twist as it decided to establish the International Sustainability Standards Board (ISSB) as a sister standard-setter to the IASB. Under the new terminology, IFRS consist of the combination of accounting standards issued by the IASB and of sustainability-related standards issued by the ISSB.