Download or read book Aimd 96 98 the Accounting Profession written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-01-30 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: AIMD-96-98 The Accounting Profession: Major Issues: Progress and Concerns

Download or read book Aimd 96 98a the Accounting Profession written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-01-26 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: AIMD-96-98A The Accounting Profession: Appendixes to Major Issues: Progress and Concerns

Download or read book The Accounting Profession written by United States. General Accounting Office and published by . This book was released on 1996 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public confidence in the fairness of financial reporting is critical to the effective functioning of the securities markets. Federal securities laws require public companies to disclose information that accurately describes the financial condition of a company. These laws also require that financial statements filed with the Securities and Exchange Commission (SEC) by public companies be audited by independent public accountants. During the past 20 years, costly, well-publicized, and unexpected business failures--such as the savings and loan crisis and the resulting government bailouts--have raised questions about what the public expects from an independent audit of public companies and how well the audit function meets those expectations. More recently, the globalization of business, the increasing complexities of business transactions, and advances in information technology have challenged the relevance and usefulness of traditional financial reporting and the auditor's role in serving the public interest. These issues, along with major litigation involving independent auditors, prompted many studies of financial reporting and auditing during the past two decades, resulting in hundreds of recommendations to the accounting profession. This report (1) identifies recommendations made from 1972 through 1995, and actions taken, to strengthen accounting and auditing standards and the performance of independent audits of publicly owned companies required by federal securities laws and (2) identifies unresolved issues and determines their impact on the performance of independent auditors, the setting of effective accounting and auditing standards, and the scope of business reporting and audit services. GAO found that although the accounting profession has made changes to improve financial reporting and auditing of public companies, several major issues remain unresolved. These issues include auditor independence, auditor responsibility for detecting fraud and reporting on internal controls, public participation in standard setting, the timeliness and relevance of accounting standards, and maintaining the independence of the Financial Accounting Standards Board. The appendices to this report can be found in GAO/AIMD-96-98A.

Download or read book The Accounting Profession Appendixes to Major issues progress and concerns written by United States. General Accounting Office and published by . This book was released on 1996 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Accounting Profession written by Donald H. Chapin and published by DIANE Publishing. This book was released on 1996-12 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concerns the status of recommendations made to the accounting profession over the past two decades by major study groups. Identifies (1) recommendations made from 1972-95 to improve accounting & auditing standards & the performance of independent audits under the federal securities laws & the actions taken on those recommendations, & (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting & auditing standards setting, & efforts to expand the scope of business reporting & audit services.

Download or read book The Rise of the Accounting Profession written by John L. Carey and published by . This book was released on 1970 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Accounting Profession written by United States. General Accounting Office and published by . This book was released on 1996 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book New Responsibilities of the Accounting Profession written by American Institute of Accountants and published by . This book was released on 1948 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Telecommunications FTS 2000 Cost Comparison written by United States. General Accounting Office and published by . This book was released on 1996 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The accounting profession status of panel on audit effectiveness recommendations to enhance the selfregulatory system written by and published by DIANE Publishing. This book was released on 2002 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. You expressed concern about the effectiveness of the self-regulatory system and whether the Panel's recommendations would be implemented fully. Specifically, you requested that we (1) determine the status of the Panel's recommendations to address limitations of the self-regulatory system, and (2) identify any gaps in actions taken to implement the Panel's recommendations and their likely impact on overcoming the limitations of the self-regulatory system identified by the Panel.

Download or read book Indexes for Abstracts of Reports and Testimony written by and published by . This book was released on 1996 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports and Testimony written by and published by . This book was released on 1996 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Month in Review written by and published by . This book was released on 1996 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Current Issues Before the Financial Accounting Standards Board written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection and published by . This book was released on 2001 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2007-01-24 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews

Download or read book Activities of the House Committee on Government Reform and Oversight written by United States. Congress. House. Committee on Government Reform and Oversight and published by . This book was released on 1997 with total page 788 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Abstracts of Reports and Testimony written by and published by . This book was released on 1997 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: