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Auditing & Accounting

Sabtu, 04 Juni 2011. Statement on Auditing Standards, Audit Sampling (Redrafted). Supersedes SAS No. 39, Audit Sampling. AICPA, Professional Standards, vol. 1, AU sec. 350). Redrafts SAS No. 39 to apply the Auditing Standards Board’s (ASB’s) clarity drafting conventions and to converge with International Standard on Auditing (ISA) No. 530 (Redrafted), Audit Sampling,. Drafted using ISA No. 530 (Redrafted) as a base. Changes from Existing Standards. To reflect a more principles-based approach to standard ...

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Auditing & Accounting | kontak-auditingaccounting.blogspot.com Reviews

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Sabtu, 04 Juni 2011. Statement on Auditing Standards, Audit Sampling (Redrafted). Supersedes SAS No. 39, Audit Sampling. AICPA, Professional Standards, vol. 1, AU sec. 350). Redrafts SAS No. 39 to apply the Auditing Standards Board’s (ASB’s) clarity drafting conventions and to converge with International Standard on Auditing (ISA) No. 530 (Redrafted), Audit Sampling,. Drafted using ISA No. 530 (Redrafted) as a base. Changes from Existing Standards. To reflect a more principles-based approach to standard ...

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Auditing & Accounting | kontak-auditingaccounting.blogspot.com Reviews

https://kontak-auditingaccounting.blogspot.com

Sabtu, 04 Juni 2011. Statement on Auditing Standards, Audit Sampling (Redrafted). Supersedes SAS No. 39, Audit Sampling. AICPA, Professional Standards, vol. 1, AU sec. 350). Redrafts SAS No. 39 to apply the Auditing Standards Board’s (ASB’s) clarity drafting conventions and to converge with International Standard on Auditing (ISA) No. 530 (Redrafted), Audit Sampling,. Drafted using ISA No. 530 (Redrafted) as a base. Changes from Existing Standards. To reflect a more principles-based approach to standard ...

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kontak-auditingaccounting.blogspot.com

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Auditing & Accounting: Juni 2010

http://kontak-auditingaccounting.blogspot.com/2010_06_01_archive.html

Sabtu, 19 Juni 2010. ASU No. 2010 -18 on Receivables. ASU No. 2010–18,. Receivables (Topic 310) Effect of a Loan Modification When the Loan is Part of a Pool That is Accounted for as a Single Asset. A consensus of the FASB Emerging Issues Task Force was issued April 2010 and is effective for modifications of loans accounted for within pools under Subtopic 310-30 occurring in the first interim or annual period ending on or after July 15, 2010. Our newest publication is the. Focusing on accounting, auditin...

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Auditing & Accounting: Redrafted SASs, Audit Evidence and Materiality

http://kontak-auditingaccounting.blogspot.com/2011/05/redrafted-sass-audit-evidence-and.html

Sabtu, 14 Mei 2011. Redrafted SASs, Audit Evidence and Materiality. Significant Changes From Existing Standards. SAS, Audit Evidence. AU section 326) (Redrafted). Consistent with ISA 500, Considering the Relevance and Reliability of Audit Evidence. The ASB is proposing to transfer the requirements and guidance related to the auditor’s use of assertions from AU section 326 to AU section 314, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. Because the ASB beli...

3

Auditing & Accounting: Agustus 2010

http://kontak-auditingaccounting.blogspot.com/2010_08_01_archive.html

Jumat, 20 Agustus 2010. Proposed ASU on Disclosure of Certain Loss Contingencies. The FASB issued Proposed Accounting Standards Update. Disclosure of Certain Loss Contingencies. The amendments in this proposed Update would apply to all entities, both public and nonpublic, except that nonpublic entities would not be required to provide a tabular reconciliation of accrued loss contingencies. To achieve this objective, an entity would consider the following principles in determining disclosures that are app...

4

Auditing & Accounting: Juli 2010

http://kontak-auditingaccounting.blogspot.com/2010_07_01_archive.html

Sabtu, 31 Juli 2010. ASU No. 2010. The FASB issued ASU No. 2010–20,. Receivables (Topic 310) Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses. Amendments in this Update:. Apply to all entities, both public and nonpublic. Affect all entities with financing receivables, excluding short-term trade accounts receivable or receivables measured at fair value or lower of cost or fair value. The changes and reasons for those changes in the allowance for credit loss...

5

Auditing & Accounting: Statement on Auditing Standards, Consideration of Fraud in a Financial Statement Audit (Redrafted)

http://kontak-auditingaccounting.blogspot.com/2011/04/statement-on-auditing-standards.html

Kamis, 28 April 2011. Statement on Auditing Standards, Consideration of Fraud in a Financial Statement Audit (Redrafted). Supersedes SAS No. 99, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 316). Redrafting of SAS No. 99 to apply the ASB’s clarity drafting conventions and to converge with International Standards on Auditing (ISAs). Effective Date – Effective for audits of financial statements for periods ending on or after December 15, 2012. To ref...

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kontak-auditingaccounting.blogspot.com

Auditing & Accounting

Sabtu, 04 Juni 2011. Statement on Auditing Standards, Audit Sampling (Redrafted). Supersedes SAS No. 39, Audit Sampling. AICPA, Professional Standards, vol. 1, AU sec. 350). Redrafts SAS No. 39 to apply the Auditing Standards Board’s (ASB’s) clarity drafting conventions and to converge with International Standard on Auditing (ISA) No. 530 (Redrafted), Audit Sampling,. Drafted using ISA No. 530 (Redrafted) as a base. Changes from Existing Standards. To reflect a more principles-based approach to standard ...

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