AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
Create a link to this page
Copy and paste this link tag into your Web page or blog:
Editor's note.
OMB finally issued its 2007 Compliance Supplement. Initially due in March of 2007, the supplement was issued in early May. Why the delay? Well, as I understand it, the amount of personnel assigned to single audit in OMB has been diminishing over the last couple of years, and the actual writing of the supplement has been contracted out. In essence, the contractor was late and there were not sufficient resources in the single audit area to write the supplement. Will there be a delay next year? Yes, the supplement has been late the last couple of years and it is likely to occur again. OMB needs to dedicate more resources to the single audit. It is important to keep the supplement annual. Sure, the supplement does not take effect until fiscal year endings of June 30, 2007, but audit ...
- AICPA Audit position statement.(AICPA News)
- Magazine article from: California CPA August 1, 2007 700+ words
...with earlier application encouraged. The SOP provides guidance for determining whether an entity is within the scope of the AICPA Audit and Accounting Guide--Investment Companies. For those entities that are investment companies under the SOP, it also addresses...
- What AICPA audit guide revisions mean for providers. (American Institute of...
- Healthcare Financial Management Tillett, J. William Titera, William R. July 1, 1990 700+ words
What AICPA audit guide revisions mean for providers Long-awaited revisions to the American Institute of Certified Public Accountants' (AICPA...
- AICPA audit committee toolkit for governments.(AICPA NEWS)
- Magazine article from: California CPA September 1, 2005 700+ words
The AICPA has a free toolkit for audit committees at all levels of government that covers topics such as conducting an executive session; discussions to expect from the independent auditor; peer review of CPA firms; evaluating independent auditors; fraud; and internal controls, among other issues.
- Perceptions of new AICPA audit guide. (American Institute of Certified Public...
- Healthcare Financial Management Bitter, Michael E. Cassidy, Judith November 1, 1992 700+ words
ACCOUNTING A survey was conducted by authors Bitter and Cassidy to assess hospital providers' and auditors' perceptions of the reporting requirements of the new Audits of Providers of Health Care Services guide published by the American Institute of Certified Public Accountants. Responses indicated
- PCAOB taps former AICPA audit expert to deputy post. (Top of the news: the...
- Magazine article from: Accounting Today Miller-Segarra, Tracey June 2, 2003 700+ words
WASHINGTON -- The pieces are finally beginning to fall into place. On the heels of naming nationally recognized auditing authority Douglas R. Carmichael as its inaugural chief auditor, the Public Company Accounting Oversight Board named KPMG partner and former American Institute of CPAs auditing
- Risk Assessment Standards Revamp Auditing: SAS Nos. 104-111 have dramatically...
- Magazine article from: The Practical Accountant Wolosky, Howard January 1, 2007 700+ words
...use the same risk-assessment approach for...requires. In the AICPA Audit Risk Alert...Standards Related to Risk Assessment, the AICPA...technical manager, AICPA Audit & Attest...auditors to perform risk assessment procedures to...
- Debating environmental risk assessment.
- Magazine article from: Mechanical Engineering-CIME Becker, Pamela November 1, 1994 700+ words
...Protection Agency are looking to risk-assessment methods to balance the competing...Congress, due to controversial risk-assessment amendments. The argument is not about whether risk assessment is good or bad. Rather, the controversy...
- If cumulative risk assessment is the answer, what is the...
- Magazine article from: Environmental Health Perspectives Callahan, Michael A. Sexton, Ken May 1, 2007 700+ words
...psychosocial entities. Cumulative risk assessment is a tool for organizing and analyzing...develop future guidelines for cumulative risk assessment, including publication in 2003 of...divides the process of cumulative risk assessment into three interrelated phases: a...
