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  2. Audit working papers - Wikipedia

    en.wikipedia.org/wiki/Audit_working_papers

    Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations.

  3. Working paper - Wikipedia

    en.wikipedia.org/wiki/Working_paper

    The working papers are the property of the accounting firm conducting the audit. These papers are formally referred to as audit documentation or sometimes as the audit file. The documents serve as proof of audit procedures performed, evidence obtained and the conclusion or opinion the auditor reached.

  4. AICPA Code of Professional Conduct - Wikipedia

    en.wikipedia.org/wiki/AICPA_Code_of_Professional...

    Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.

  5. Index of accounting articles - Wikipedia

    en.wikipedia.org/wiki/Index_of_accounting_articles

    This page is an index of accounting topics. A. Accounting ethics - Accounting information system - Accounting ...

  6. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    Q1, Q2, Q3, Q4 – quarters of the accounting year, calendar year or fiscal year; QC – Quality control or Quality costs; QoQ – Quarter on quarter; QPR – Quarterly Performance Report; QRP – Qualified Retirement Plan; q/q – Quarter on quarter; QTD – Quarter-to-date

  7. Audit evidence - Wikipedia

    en.wikipedia.org/wiki/Audit_evidence

    The Public Company Accounting Oversight Board (PCAOB) describes the procedures used to get audit evidence. This includes inspection, observation, inquiry, confirmation, recalculation, reperformance, and analytical procedures.

  8. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

  9. American Institute of Certified Public Accountants - Wikipedia

    en.wikipedia.org/wiki/American_Institute_of...

    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 ...