• Cap 1
    Institute of Certified Public Accountants (AICPA), p. 25 General Accounting Office, p. 24 Public Companies Accounting Oversight Board (PCAOB), p. 25 Securities and Exchange Commission (SEC), p. 23 State boards of accountancy, p. 24 CHAPTER 1 / AUDITING AND THE PUBLIC ACCOUNTING...
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  • Business Ethics
    company ethics. Regulations and guidelines for improved ethical action has been developed both by local and state governments, and non-profit accounting organizations, like American Institute of Certified Public Accountants (AICPA) and Texas Society of Certified Public Accountants (TSCPA). Ethics are...
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  • Lakeside Case 2
    Sarbanes Oxley Act and the formation of Public Company Accounting Oversight Board (PCAOB) all firms required to be registered and those performing audits of non-SEC issuers pursuant to the standards of the PCAOB are required to be reviewed by the American Institute of Certified Public Accountants...
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  • Worldcom
    Certified Public Accountants (AICPA), Institute of Management Accountants (IMA), Institute of Internal Auditors (IIA), and governmental agencies such as the Securities and Exchange Commission (SEC) and the Public Companies Accounting Oversight Board (PCAOB) (Horngren & Harrison, 2007). As widely agreed...
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  • The Profession of Auditing
    employees, who have diverse tasks, including many outside the accounting area”(Arens, Elder, & Beasley 2010 p. 16). Explore professional organizations for accountants The American Institute of Certified Public Accountants (AICPA) was founded in 1987, and is the national professional organization of...
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  • Why the Public Company Accounting Board Was Created (Pcaob)
    and Exchange Commission (SEC) and two private organizations, the American Institute of Certified Public Accountants (AICPA) and the Institute of Management Accountants (Horngren, etal 6) The Public Oversight Board (POB) was created in 1977 after several audit failures at public companies had shaken...
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  • Accounting Ethics
    , New York, the AICPA, 1970, pp. 195–196. Debbie Freier, “Compromised Work in the Public Accounting Profession: The Issue of Independence,” GoodWork Project Report Series, Number 35, Harvard University, July 2004, p. 11. 21 American Institute of Certified Public Accountants (Cohen Commission...
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  • Accounting 8
    Exchange will prohibit auditors of listed companies from serving as independent directors on the boards of former clients for five years. The “cooling-off” period will be three years for Nasdaq listed companies” (48). Even the American Institute of Certified Public Accountants (AICPA) is developing...
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  • Audit Paper
    recorded. | -------------------------------------------- [ 1 ]. PCAOB Rule 3400T(b) requires registered firms to comply with the quality control standards described in section 1000.08(o) of the American Institute of Certified Public Accountants SEC Practice Section Reference Manual, which in turn requires that a firm have policies and procedures in place to comply with Appendix L, section 1000.46 of that manual....
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  • Information Technology
    Mar. 2012. "Accounting Today Circulation." WolframAlpha.com. Wolfram Alpha. Web. 9 Apr. 2012. "American Accounting Association (AAA)." Associations Unlimited. Gale Cengage Learning. Web. 21 Mar. 2012. "American Institute of Certified Public Accountants (AICPA)." Associations Unlimited. Gale...
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  • assdf
    American Institute of Certified Public Accountants (AICPA). 1992. AU Section 330, The Confirmation Process. Statement on Auditing Standards No. 67. New York, NY: AICPA. American Institute of Certified Public Accountants (AICPA). 2010. AT Section 801, Reporting on Controls at a Service Organization...
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  • Accounting: the Profession
    Commission Retrieved, June 26, 2012 from http://www.sec.gov/). Other known and important governing bodies are The Financial Accounting Standards Board (FASB), The American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB) and, International...
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  • Chapter 1 Modern Auditing
    . General Accounting Office, (4) the Internal Revenue Service, (5) state and federal courts, and the U.S. Congress. Five private sector organizations associated with the public accounting profession include (1) the Public Companies Accounting Oversight Board, (2) the American Institute of Certified Public...
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  • Gaas Paper
    of internal control over financial reporting. An audit of both the financial statements and managements assertion is also a requirement of the Sarbanes-Oxley Act of 2002 (SOX). Effects of SOX and PCAOB SOX and the Public Company Accounting Oversight Board (PCAOB) have had a major effect on how...
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  • Auditing Test Bank Ch1
    . The American Institute of Certified Public Accountants has the primary authority to establish accounting standards.  True    False   6. An annual peer review is a requirement of the AICPA.  True    False   7. Many small companies elect to have their financial statements reviewed by a...
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  • Audit Answer
    certified internal auditor” designation, including: certification in control self-assessment, certification in financial services auditing, and certification in being a governmental auditing professional. 1-48. a. The American Institute of CPAs (AICPA) is a body representing CPAs that...
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  • Assignment on Audit
    Panel” was established by American Institute of Certified Public Accountants (AICPA), Financial Accounting Foundation (FAF), and National Association of State Boards of Accountancy (NASBA) to study whether there should be different accounting standards setter for private companies. The final major...
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  • Ethics
    objectivity, independence, due care and confidentiality. The IFAC code has become more relevant for U.S. accountants and accounting students as business has become increasingly global and as the American Institute of Certified Public Accountants (AICPA) has begun the process of converging its Code...
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  • Alocasia
    assumption Integrity Internal control Public accounting Bookkeeping Institute of Internal Auditors Securities and Exchange Commission American Institute of CPAs Institute of Management Accountants Financial Accounting Standards Board American Accounting Association Public Company Accounting Oversight...
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  • Enron Fraud Paper
    the United States George W. Bush signed it into law. Prior to this bill, control over auditing standards and protocol was in possession of the Auditing Standards Board of the American Institute of Certified Public Accountants. With The Sarbanes-Oxley Act, this power is now shifted over to the newly...
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