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  2. The Accounting Review - Wikipedia

    en.wikipedia.org/wiki/The_Accounting_Review

    The Accounting Review, launched in 1926 by William Andrew Paton, [7] is one of the oldest academic journals in accounting. [8] [9] The American Association of University Instructors of Accounting, which later became the American Accounting Association, originally proposed that the association publish a Quarterly Journal of Accountics, but the proposal did not see fruition, and The Accounting ...

  3. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    It is intended for use by Certified Public Accountants performing attestation engagements, the preparation of a written opinion about a subject, and the client organizations preparing the reports that are the subject of the attestation engagement. It prescribes three levels of service: examination, [1] review, [2] and agreed-upon procedures. [3]

  4. SSAE 16 - Wikipedia

    en.wikipedia.org/wiki/SSAE_16

    The SSAE 16 standard requires a minimum of six months of operation of the controls for a SOC 1 Type 2 report. [citation needed] 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 ...

  5. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    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

  6. List of accounting journals - Wikipedia

    en.wikipedia.org/wiki/List_of_accounting_journals

    Australian Tax Review: 0311-094X: 0.358 Thomson Reuters [26] Chris Evans, University of New South Wales Michael Walpole, University of New South Wales [25] 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 ...

  7. Regulation S-X - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-X

    Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...

  8. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.

  9. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    Certified Public Accountants (CPAs) opinions affect their clients and their judgments can further affect investors, stockholders, firm creditors, or even partners. Large public accounting firms perform thousands of audits annually. Ultimately they will find unmodified reports on financial statements that could appear to be misleading.

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