SAS Institute

Recent Events

News & Analysis

accounting and finance and sas institute - All News and Analysis

• Gain an edge: educational opportunites

  - 2004-07-01

  Registration Fees * Member -- This fee applies to Ohio Society members and affiliates, or members of other state societies. * Non-member -- All individuals who qualify for membership in The Ohio Society and choose not to be members/affiliates or individuals who do not work in an accounting-...

  Tags: accounting, Advanced, AICPA, Annual, auditing, Columbus, conference, East, FINANCE, financial, Hilton Hotels Corp., LLC, Planning, Reporting, SAS Institute, Taxation, Taxes, Teleconference

• Other Services And Reports

  BNET - 2003-01-01

  The three basic professional standards issued by the Auditing Standards Board that related to services are—Statements on Auditing Standards SAS, Statements on Standards for Attestation Engagement SSAE and Statements on Standards for Accounting and Review Services SSARS. This paper provides an overview of labels of assurance and other services, SAS...

  Tags: Accounting, Auditing, SAS Institute, John Wiley & Sons Inc., GAAP, Operational Accounting, Financial Services, Financial Accounting, Finance

• Due professional care in cases of high engagement risk

  - 2002-12-01

  Surveying a perilous environment In Brief Audit lessons from Andersen and Enron The Enron-Andersen debacle makes for a case study on exercising due professsional care on high-risk audit engagements. Auditing issues that the lawon case highlights include going-concern assessments: related-party disclosures;...

  Tags: accounting, Andersen Consulting, audit, auditing, Enron Corp., FINANCE, financial, SAS Institute, SEC

• Financial statement and auditing standards update

  - 1998-01-01

  Readers should be aware of recent updates in financial statement reporting, as well as items under consideration, and how these changes may affect members in making credit decisions. It is hoped that these reports will stimulate thought and discussion as to other changes lenders would prefer to see in such...

  Tags: accountant, accounting, audit, auditing, Company, FINANCE, financial, Financial Accounting Standards Board, SAS Institute

• Expanding the auditors' role to narrow the expectations gap

  - 1994-06-22

  Since the early 1970s, the auditing profession has been under increased pressure and scrutiny by government and users of audit reports. The Commission on Auditors' Responsibilities generally known as the Cohen Commission coined the term "expectations gap," referring to the difference between how auditors perceive their role and how financial...

  Tags: accountant, accounting, AICPA, audit, auditing, FINANCE, financial, Robert, SAS Institute, SEC, standards

• The new GAAP hierarchy

  - 1993-10-01

  In an unqualified opinion, the auditor states that a client's financial statements "present fairly ... in conformity with generally accepted accounting principles." The phrase "generally accepted accounting principles" GAAP is defined in SAS 69, The Meaning of Present Fairly in Conformity with Generally Accepted accounting principles in the independent auditor's...

  Tags: accounting, AICPA, FINANCE, Financial Accounting Standards Board, GAAP, Governmental Accounting Standards Board, pronouncement, SAS Institute