codification of statements on auditing standards

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470 documents for codification of statements on auditing standards

- Preface to codification of statements on auditing standards, principles underlying an audit conducted in accordance with generally accepted auditing standards.
This preface contains the principles underlying an audit conducted in accordance with generally accepted auditing standards (the principles). These pr...
- Journal of Accountancy
- Vol. 209 Nbr. 4, April 2010
- Statement No. 56 of the Governmental Accounting Standards Board - codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards.
SUMMARY The objective of this Statement is to incorporate into the Governmental Accounting Standards Board's (GASB) authoritative literature certain...
- Journal of Accountancy
- Vol. 208 Nbr. 1, July 2009
- AICPA Statements on Auditing Standards: Codification of Accounting and Financial Reporting Standards
- FR, October 28, 2009
- Notices
- Federal Accounting Standards Advisory Board

- Incorporation of Aicpa Guidance
In March 2009, the GASB issued both GASB Statement No. 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments and GASB Statement No. 56, Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards. Neither statement represents a change in current practice and both took effect immediately upon issuance.
- GAAFR Review
- Vol. 26 Nbr. 5, May 2009
- Central States, Southeast & Southwest Areas Pension Fund v. Central Transport, Inc., 472 U.S. 559 (1985)
... fully conforms to generally accepted auditing standards. Pp. 565-568. (b) Petitioners' trustees... of Certified Public Accountants, Codification of Statements on Auditing Standards, AU 350.17, p....
- U.S. Supreme Court
- GASB Issues Statement 56, Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards.
NORWALK, Conn. -- The Governmental Accounting Standards Board (GASB) today issued Statement No. 56, Codification of Accounting and Financial Reporting...
- Business Wire
- April 16, 2009
- Report From Gasb
The Governmental Accounting Standards Board (GASB) met twice this past summer by teleconference and twice in regular meetings. Pursuant to its deliberations at those meetings, the board issued four new due-process documents. The board also deliberated on issues associated with various ongoing projects on its technical agenda. Following minor changes, the board voted unanimously to approve the issuance of SGAS 53, Accounting and Financial Reporting for Derivative Instruments. The board also agreed to issue an ED on Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards that would incorporate certain relevant guidance from the American Institute of Certified Public Accountants (AICPA) into the GASB's authoritative literature (e...
- GAAFR Review
- Vol. 25 Nbr. 7, September 2008
- 40 CFR 80.125 - Attest engagements.
... engagements in accordance with the Statements on Standards for Attestation Engagements. (c) The ... audits in accordance with the Codification of Standards for the Professional Practice of Inteernal Auditing. (e) Use of a CPA or CIA who is debarred, suspende...
- Code of Federal Regulations - Title 40: Protection of Environment
- Education
Accounting students and faculty members interested in research now have an incredible resource. The Financial Accounting Standards Board's GAAP codification is a readily available, single official source of authoritative US GAAP. Faculty who assign papers on technical topics in intermediate and advanced accounting or auditing courses will find that students will be able to access the search features of the codification with ease. The codification is standardized in a hierarchical structure of topic, subtopic, section, and paragraphs. Each complete reference includes its categories and subcategories. For practitioners and faculty familiar with precodification FASB Statements, a cross reference tool allows for easy access to the relevant text.
- Pennsylvania CPA Journal
- Vol. 81 Nbr. 1, April 2010
- AICPA speaks out on proposed tax rules.
.... Auditing Standards Board Issues Third Final Clarified SAS R... its third final SAS, Preface to Codification of Statements on Auditing Standards, Principles Un...
- CPA Letter
- Nbr. 2009, August 2009