TALKING WITH THE AUDITOR - SAS no. 85, Management Representations, supersedes SAS no. 19, Client Representations, with new guidance. There are a few new bells and whistles, including many helpful examples. SAS no. 85 also discusses when and how to tailor representation letters.
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|Authors:||Gibson, Kim M. ; Gerson, James S.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 185.1998, 3, p. 63-65
ARTICLES - Auditing - THE CPA's ROLE IN FIGHTING MONEY LAUNDERING - As financial transactions become more intricate and banking systems speed vast sums around the world, it's easier for drug cartels and other money launderers to transform their ill-gotten gains into legitimate assets. More than ever, government and business rely on the accounting profession to help them control this threat to the ...
Abel, Alan S., (2001)
Winograd, Barry N., (2000)
DO WE UNDERSTAND EACH OTHER? - The AICPA has issued new auditing and attestation standards to provide guidance on establishing an understanding with your client. Although brief, the new standards affect every CPA, in large and small firms, performing audit and attest engagements.
Gibson, Kim M., (1998)
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