LEADER 02867nam 2200529 450 001 9910796518303321 005 20231115063800.0 010 $a1-119-48586-X 010 $a1-945498-71-4 010 $a1-119-48588-6 035 $a(CKB)4100000000981036 035 $a(MiAaPQ)EBC5130712 035 $a(Au-PeEL)EBL5130712 035 $a(CaPaEBR)ebr11465068 035 $a(OCoLC)1012344094 035 $a(NjHacI)994100000000981036 035 $a(BIP)061130354 035 $a(EXLCZ)994100000000981036 100 $a20171207h20172017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aAudit risk alert $egeneral accounting and auditing developments, 2017/18 : strengthening audit integrity safeguarding financial reporting 210 1$aNew York, New York :$cAmerican Institute of Certified Public Accountants, Inc.,$d2017. 210 4$d2017 215 $a1 online resource (109 pages) 225 1 $aAudit risk alerts. 225 1 $aTHEi Wiley ebooks 311 $a1-945498-70-6 327 $aHow this alert helps you -- Economic and industry developments -- Legislative and regulatory developments -- Audit and attestation issues and developments -- Attestation clarity project -- Revenue recognition -- New leases standard will change financial statement presentation -- Accounting for financial instruments -- Other accounting issues and developments -- Recent pronouncements at a glance -- Recent AICPA independence and ethics developments -- On the horizon -- Resource central --. 330 $a"Updated annually, this useful resource contains a description of all recent auditing, accounting and regulatory developments to ensure that the accountant has a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, this alert ensures that the accountant has a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect your engagements, including: Recent Economic Trends; Recent Legislative and PCAOB Developments; Developments in Peer Review; Recent Ethics Interpretations. It also contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more."--Publisher's description. 410 0$aAudit risk alerts. 410 0$aTHEi Wiley ebooks. 606 $aAuditing$zUnited States 606 $aMisleading financial statements$zUnited States 615 0$aAuditing 615 0$aMisleading financial statements 676 $a657.45 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910796518303321 996 $aAudit risk alert$93708207 997 $aUNINA