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AICPA Professional Standards 2019

(Autor)

Buch | Softcover
3728 Seiten
2019 | Volumes 1 and 2
John Wiley & Sons Inc (Verlag)
978-1-950688-02-9 (ISBN)
CHF 329,95 inkl. MwSt
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Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.


New to this edition:





Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements

SAS No. 135, Omnibus Statement on Auditing Standards—2019

SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports

Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

Erscheinungsdatum
Reihe/Serie AICPA
Verlagsort New York
Sprache englisch
Maße 154 x 231 mm
Gewicht 4309 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-950688-02-X / 195068802X
ISBN-13 978-1-950688-02-9 / 9781950688029
Zustand Neuware
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