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 2018-01-30 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 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 2018-01-26 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 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 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:

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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 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains the individual recommendations made by the major study groups affecting the accounting profession from 1972-95 & the actions taken on those recommendations. Includes a summary of the major studies, including the studies' report titles & information on the membership of the study groups; a list of experts on the subject of accounting & auditing & other knowledgeable individuals interviewed in the study; copies of written comments received from the AICPA, FASB, & the SEC on a draft of this report.

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:

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