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Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / / AICPA
| Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / / AICPA |
| Autore | AICPA |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
| Descrizione fisica | 1 online resource (1 volume) : illustrations |
| Disciplina | 657.8333 |
| Soggetto topico |
Banks and banking - United States - Accounting
Savings banks - United States - Accounting Credit unions - United States - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-47338-1
1-945498-41-2 1-119-47340-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910270936303321 |
AICPA
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| New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / / AICPA
| Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / / AICPA |
| Autore | AICPA |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
| Descrizione fisica | 1 online resource (1 volume) : illustrations |
| Disciplina | 657.8333 |
| Soggetto topico |
Banks and banking - United States - Accounting
Savings banks - United States - Accounting Credit unions - United States - Accounting |
| ISBN |
1-119-47338-1
1-945498-41-2 1-119-47340-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677394403321 |
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AICPA
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| New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Audit risk alert : general accounting and auditing developments, 2017/18 : strengthening audit integrity safeguarding financial reporting
| Audit risk alert : general accounting and auditing developments, 2017/18 : strengthening audit integrity safeguarding financial reporting |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
| Descrizione fisica | 1 online resource (109 pages) |
| Disciplina | 657.45 |
| Collana |
Audit risk alerts.
THEi Wiley ebooks |
| Soggetto topico |
Auditing - United States
Misleading financial statements - United States |
| ISBN |
1-119-48586-X
1-945498-71-4 1-119-48588-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | How 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 --. |
| Record Nr. | UNINA-9910796518303321 |
| New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit risk alert : general accounting and auditing developments, 2017/18 : strengthening audit integrity safeguarding financial reporting
| Audit risk alert : general accounting and auditing developments, 2017/18 : strengthening audit integrity safeguarding financial reporting |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
| Descrizione fisica | 1 online resource (109 pages) |
| Disciplina | 657.45 |
| Collana |
Audit risk alerts.
THEi Wiley ebooks |
| Soggetto topico |
Auditing - United States
Misleading financial statements - United States |
| ISBN |
1-119-48586-X
1-945498-71-4 1-119-48588-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | How 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 --. |
| Record Nr. | UNINA-9910809017303321 |
| New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Codification of statements on standards for accounting and review services . Numbers 21 to 24 As of January 2019
| Codification of statements on standards for accounting and review services . Numbers 21 to 24 As of January 2019 |
| Pubbl/distr/stampa | Durham, North Carolina : , : American Institute of Certified Public Accountants, Inc., , [2019] |
| Descrizione fisica | 1 online resource (325 pages) |
| Disciplina | 657.45021873 |
| Soggetto topico | Auditing - Standards - United States |
| ISBN |
1-948306-57-3
1-119-63078-9 1-119-62201-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910555142803321 |
| Durham, North Carolina : , : American Institute of Certified Public Accountants, Inc., , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Codification of statements on standards for accounting and review services . Numbers 21 to 24 As of January 2019
| Codification of statements on standards for accounting and review services . Numbers 21 to 24 As of January 2019 |
| Pubbl/distr/stampa | Durham, North Carolina : , : American Institute of Certified Public Accountants, Inc., , [2019] |
| Descrizione fisica | 1 online resource (325 pages) |
| Disciplina | 657.45021873 |
| Soggetto topico | Auditing - Standards - United States |
| ISBN |
1-948306-57-3
1-119-63078-9 1-119-62201-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677365103321 |
| Durham, North Carolina : , : American Institute of Certified Public Accountants, Inc., , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Guide : prospective financial information / / American Institute of Certified Public Accountants
| Guide : prospective financial information / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
| Descrizione fisica | 1 online resource (247 pages) : illustrations |
| Disciplina | 657.3 |
| Collana | THEi Wiley ebooks |
| Soggetto topico | Financial statements - Standards - United States |
| ISBN |
1-119-47335-7
1-119-44999-5 1-943546-87-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910271007403321 |
| New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Guide : prospective financial information / / American Institute of Certified Public Accountants
| Guide : prospective financial information / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
| Descrizione fisica | 1 online resource (247 pages) : illustrations |
| Disciplina | 657.3 |
| Collana | THEi Wiley ebooks |
| Soggetto topico | Financial statements - Standards - United States |
| ISBN |
1-119-47335-7
1-119-44999-5 1-943546-87-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910815613003321 |
| New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Guide to audit data analytics
| Guide to audit data analytics |
| Pubbl/distr/stampa | New York, NY : , : American Institute of Certified Public Accountants, Inc., , [2017] |
| Descrizione fisica | 1 online resource (155 pages) |
| Disciplina | 657.450285 |
| Soggetto topico | Auditing - Data processing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-49972-0
1-119-49977-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910467656403321 |
| New York, NY : , : American Institute of Certified Public Accountants, Inc., , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Guide to audit data analytics
| Guide to audit data analytics |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , [2017] |
| Descrizione fisica | 1 online resource (155 pages) |
| Disciplina | 657.450285 |
| Collana | THEi Wiley ebooks. |
| Soggetto topico | Auditing - Data processing |
| Soggetto non controllato |
Auditing
Business & Economics |
| ISBN |
1-945498-65-X
1-119-49972-0 1-119-49977-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1 Introduction .01-.56 Objectives of This Guide 01-.02 Structure, Form, and Content of This Guide .03-.11 Considerations Regarding Examples in This Guide and Other Matters .12-.13 Relationship Between ADAs, CAATs, and Analytical Procedures .14-.16 Exercising Professional Judgment and Maintaining Professional Skepticism .17 Considerations in Determining Which ADA to Use to Meet the Objective of the Audit Procedure .18-.19 Using Graphics and Tables (Visualization) .20-.28 Graphics Often Linked With Particular ADAs .24 Matters to Consider Regarding Graphic Design .25-.28 Accessing and Preparing Data for Purposes of an ADA .29-.37 Accessing Data in a Format the Auditor Can Use .31-.33 Maintaining Data Security, Confidentiality, and Integrity .34-.35 Preparing the Data for Use .36-.37 Relevance and Reliability of Data .38-.45 Data Characteristics That May Affect Relevance and Reliability of Data .39 Relevance of Data .40-.41 Reliability of Data .42-.44 Possible Sequence of Procedures Regarding Data Relevance and Reliability .45 Addressing Circumstances in Which an ADA Identifies a Large Number of Items for Further Consideration .46-.47 Documenting the Procedures .48-.56 GAAS Requirements Regarding Documentation .48-.52 Screenshots of Graphics .53 Documenting Process to Address a Large Number of Items Warranting Further Consideration .54-.56 2 Using ADAs in Performing Risk Assessment Procedures and in Procedures to Assist When Forming an Overall Conclusion .01-.29 Matters Covered in This Chapter .01-.03 Specific Generally Accepted Auditing Standards Relevant to Use of ADAs in Performing Risk Assessment Procedures .04-.07 Definition of Risk Assessment Procedures .04-.07 Applying Five Basic Steps for an ADA .08-.09 Plan the ADA .10-.12 Determine the Specific Objectives of the ADA (Within the Context of Its Overall Purpose) .10-.12 Consider the Relevance and Reliability of the Data Used .13 Perform the ADA .14-.26 Identifying and Addressing Notable Items .14-.25 Addressing Risks of Material Misstatement for Remaining Population Items .26 Using ADAs in Performing Procedures to Assist When Forming an Overall Conclusion .27-.29 Appendix A Examples of ADAs Used in Performing Risk Assessment Procedures 3 Using ADAs in Performing Substantive Analytical Procedures .01-.63 Matters Covered in This Chapter .01-.02 Definition of Analytical Procedures .03 Nature and Objectives of Substantive Analytical Procedures .04-.05 Steps an Auditor Might Follow in Planning, Performing, and Evaluating a Substantive Analytical Procedure .06-.11 Auditor's Expectations .08 Precision .09-.10 Level of Assurance .11 Plausibility and Predictability of Relevant Relationships .12-.15 Level of Disaggregation of Data .16-.18 Amount of Acceptable Difference of Recorded Amounts From Expected Values .19-.22 Investigation of a Significant Difference .23-.29 Effectiveness of Method Used to Develop the Auditor's Expectation .30-.62 Trend Analysis .32-.38 Ratio Analysis .39-.45 Non-Statistical Predictive Modeling .46-.54 Regression Analysis .55-.62 Documentation .63 Appendix B Examples of ADAs Used in Performing Substantive Analytical Procedures 4 Using ADAs in Performing Tests of Details .01-.19 Matters Covered in This Chapter .01-.03 Certain GAAS Relevant to the Use of ADAs in Performing Tests of Details .04-.07 Nature and Extent of Substantive Procedures .04-.06 Evaluation of Misstatements .07 Applying Five Basic Steps for an ADA .08-.10 Perform the ADA .11-.19 Identification of Possible Misstatements and Actual Misstatements .11-.19 Appendix C Examples of ADAs Used in Performing Tests of Details Appendix D Matters to Consider Regarding the Reliability of Data. |
| Record Nr. | UNINA-9910525351303321 |
| New York, New York : , : American Institute of Certified Public Accountants, Inc., , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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