Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2017-09-08 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. A targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what’s in the pipeline that may affect their engagements is provided. Updates include: FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) FASB ASU No. 2015-10, Technical Corrections and Improvements FASB ASU No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (part I) Fully Benefit-Responsive Investment Contracts, (part II) Plan Investment Disclosures, (part III) Measurement Date Practical Expedient FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities

Download or read book Audit Risk Alert General Accounting and Auditing Developments 2018 19 written by AICPA and published by John Wiley & Sons. This book was released on 2018-11-05 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, accountants will gain a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect their engagements, including: Recent Economic Trends Recent Legislative and PCAOB Developments Developments in Peer Review Recent Ethics Interpretations This useful resource also contains new accounting and auditing guidance related: Derivatives and Hedging Service Concession Agreements Discontinued Operations Stock Compensation

Download or read book Wiley Practitioner s Guide to GAAS 2016 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2016-01-05 with total page 984 pages. Available in PDF, EPUB and Kindle. Book excerpt: Plain-English interpretations and applications of the latest GAAS Wiley Practitioner's Guide to GAAS 2016 provides full guidance toward the latest guidelines and applications of Generally Accepted Auditing Standards. With detailed coverage of the newest releases, this helpful reference explains each standard in clear, accessible language and highlights the ways in which the standards are related. Organized for easy navigation, each statement is presented individually along with explanation, practice notes, practical illustrations, checklists and questionnaires to guide you through the auditing process. The book is written to align with the Statements on Auditing Standards, and includes updates and interpretations of all new Statements for Accounting and Review Services Compilation and Review statements to help you ensure a complete and fully compliant audit. Accounting standards are critical to the auditing process, but frequent revisions and new releases add a layer of complexity to compliance. This book provides interpretation and application notes for all GAAS standards, including all SASs, SSAEs, SSARSs and PCAOB. Get up to speed on the latest GAAS standards Walk through each statement step-by-step Utilize helpful tools to ensure full compliance Gain a deeper understanding of each standard's applications Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2016 presents clear, plain-language guidance toward the most recent GAAS standards, to help you find —and understand — the answers you need quickly.

Download or read book Practice Aid Audit and Accounting Manual 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-08-14 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. A valuable resource featuring new updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, this guide provides illustrative examples, sample forms, and helpful techniques that small-and medium-sized firms need to streamline their audit engagements.

Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-12 with total page 902 pages. Available in PDF, EPUB and Kindle. Book excerpt: With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.

Download or read book Risk Management and Public Service Reform written by Iniobong Enang and published by Taylor & Francis. This book was released on 2023-04-28 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: School education reform is a dynamic process. It takes place in the context of changing institutional structures including society, economy, politics, legislation, and technology. Yet, there can be poor awareness of risk, particularly social risk, and its management during this process and more widely, during public service reform (PSR). This book aims to promote new PSR understanding about social risk management. It utilizes in-depth case studies comprising two anonymous Scottish councils responsible for providing and reforming school education services. Drawing mainly on risk management and structuration theories with elements of complexity leadership and institutional theories, the book explains contextual issues around the reform of Scottish school education services (SSES). It illustrates that social risks associated with reform can be used to explain emerging threats. Furthermore, it demonstrates that agent-structure duality may be instrumental to the production and management of social risks. The book also shows how the concept of social risk can be used to improve policy making and implementation. Targeted at practitioners, researchers, policymakers, and students, this book will be of interest to those in the fields of public administration, public service management, and risk management more generally.

Download or read book Continuous Auditing with AI in the Public Sector written by Lourens J. Erasmus and published by CRC Press. This book was released on 2024-09-18 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effectiveness of internal audit activities is important for the sustainability of change in the public sector. In this sense, the tools and techniques used and the level of competencies of public sector auditors are decisive. This book deals with the effects of current technological developments in the public sector on auditing and risk management activities. Therefore, it is a resource for public internal auditors to create a digital audit strategy based on artificial intelligence (AI) and blockchain-based applications. Institutionalisation of their structures is important for public sector internal auditors. For this, basic requirements, future expectations, and best practices are explained. The digital business model is presented to produce value-added audit findings and outputs that guide public internal auditors and all digital-era stakeholders. This book is a pioneering work based on continuous auditing/continuous monitoring approaches using various AI and blockchain-based tools and techniques. There is nothing more valuable to the success of a public internal auditor than a detailed understanding of the business. The important lesson in developing business knowledge, especially in the new audit universe emerging with digital transformation, is that all auditors must understand that they never finish learning about business processes, risks, and control points in the digital era. They must constantly push themselves to be motivated and learn about the business operations they audit to implement new audit approaches powered by AI. In addition to obtaining up-to-date business information from process owners and stakeholders, public auditors responsible for conducting an AI-based continuous audit programme should also look inside their departments for a different perspective on business information that impacts continuous audit programme phase details and has the potential to add value. It should be noted that the additional source of information begins with your individual audit experience, digital skills, and qualifications.

Download or read book Audit Risk Alert written by and published by . This book was released on 2009 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: General update on economic, industry, regulatory, and accounting and auditing matters.

Download or read book Financial Services and General Government Appropriations for 2016 Department of the Treasury FY 2016 budget justifications written by United States. Congress. House. Committee on Appropriations. Subcommittee on Financial Services and General Government and published by . This book was released on 2015 with total page 1018 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Auditing and Society written by Wally Smieliauskas and published by Routledge. This book was released on 2020-07-30 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.

Download or read book Wiley Not for Profit GAAP 2016 written by Richard F. Larkin and published by John Wiley & Sons. This book was released on 2016-04-19 with total page 796 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2016 is a thorough examination of the authoritative standards for measurement, presentation and disclosure as applied to not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles (GAAP). These requirements are complex and ever evolving, but this single volume brings them together, providing the most up-to-date information available. Flowcharts and diagrams are used to assist the reader's understanding of the material. Additionally, a financial statement disclosure checklist facilitates GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers requirements from all relevant organizations, including the Financial Accounting Standards Board (FASB) and Accounting Principles Board (APB). Technical and accounting research bulletins are clearly and concisely summarized, as are all statements of position important to not-for-profit organizations. Together, these resources make Wiley Not-for-Profit GAAP 2016 a complete reference tool for auditors and financial personnel in the not-for-profit sector. Refine basic financial statements, including Financial Position, Activities and Cash Flow Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations and pledges Tailor accounting methods to the specific type of organization, with budgeting, tax reporting and regulatory advice Discover how general accounting topics like assets, mergers and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting and regulatory requirements. Wiley Not-for-Profit GAAP 2016 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.

Download or read book Investment Adviser s Legal and Compliance Guide 3rd Edition written by O'Malley, Walsh and published by Wolters Kluwer. This book was released on 2019-06-18 with total page 990 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investment Adviser's Legal and Compliance Guide

Download or read book Audit and Accounting Guide Property and Liability Insurance Entities 2016 written by AICPA and published by John Wiley & Sons. This book was released on 2018-02-21 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements -- including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.

Download or read book Pakistan written by International Monetary Fund. Middle East and Central Asia Dept. and published by International Monetary Fund. This book was released on 2016-04-01 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses economic performance status and policy developments of Pakistan. Amid setbacks to structural reform, the authorities have made substantial progress in restoring economic stability. Economic activity continues to strengthen gradually. International reserve buffers are increasing amid a broadly stable current account deficit. However, there are number of risks to the economy. Slower growth in key advanced markets such as China and the Gulf can further erode export competiveness. The Pakistani government is determined to maintain fiscal consolidation in FY 2015/16 and over the medium term. Continued tax administration reforms are important for further improving tax compliance and supporting revenue mobilization.

Download or read book Wiley CPAexcel Exam Review 2016 Study Guide January written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2015-12-14 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.

Download or read book 2015 16 Audit Risk Alert written by American Institute of Certified Public Accountants and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Policing Welfare Fraud written by Scarlet Wilcock and published by Taylor & Francis. This book was released on 2023-12-11 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policing Welfare Fraud charts and interrogates the suite of measures ostensibly designed to combat welfare fraud and non-compliance. In Australia, which serves as the empirical focus of this book, these strategies include stringent ID checks, pre-emptive data surveillance technologies including the infamous and illegal ‘robodebt’ programme, a dedicated fraud hotline and an ‘intelligence-led’ fraud investigation framework. Drawing on original documentary and interview data, including interviews with fraud investigators, this book unpacks the logics that underpin these anti-fraud initiatives with a focus on how these initiatives are imbued with logics and practices more readily associated with the criminal justice system. The central argument of the book is that the emergence of contemporary welfare compliance regimes represents a form of ‘governing through fraud’ in which the threat of welfare fraud has effectively necessitated a regime of criminalisation within the welfare state. This has been enabled by a broader process of neoliberal welfare reform, which has cast suspicion over all welfare use. The overall effect of this regime is to restrict access to social security, punish welfare recipients and stigmatise welfare use. Policing Welfare Fraud also highlights points of contradiction and multiplicity in the enactment of specific welfare compliance initiatives, including attempts by welfare officials to moderate or reformulate these strategies ‘on the ground’. These findings demonstrate that the criminalisation of welfare is neither uniform nor inexorable, and that more progressive welfare reform is possible. An accessible and compelling read, this book will appeal to students and scholars of criminology, sociology, politics and those interested in the policing of welfare recipients.