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- New Guidance on Audit and Attest Documentation
- Statement on Auditing Standards SAS 96 expands guidance for audit documentation. In particular, the new SAS identifies six factors that the auditor should consider when determining the quantity, type, and content of audit documentation. The new SAS reiterates that audit documentation serves to provide principal support for the auditor's report...
- White papers 2002-11-01
Additional Resources
- New guidance on adit and attest documentation
- Statement on Auditing Standards SAS 96 expands guidance for audit documentation. In particular, the new SAS identifies six factors that the auditor should consider when determining the quantity, type, and content of audit documentation. These factors, plus the examples of significant findings or issues that could affect the extent of...
- Research articles 2002-11-01
- NetSuite announces the first design system to enable automated creation and maintenance of network documentation; NetSuite professional audit tightly integrates network discovery, design and documentation
- WAYLAND, Mass.--BUSINESS WIRE--Aug. 12, 1996--NetSuite Development announced today the introduction of NetSuite Professional Audit, an automated network audit and discovery tool that, for the first time, makes it practical to develop and maintain accurate network documentation. NetSuite Professional Audit contains advanced features that make it an indispensable tool for...
- Research articles 1996-08-12
- It Ain't Over...Until You Do The Post-Implementation Audit
- Scrutinizing every aspect of a finished project and acting on the lessons learned can be controversial and difficult. However, post-implementation audits are an important way to avoid repeating costly mistakes. Companies avoid post-implementation audits for many reasons: They take too much time and drain away valuable personnel resources—two things currently...
- White papers 2003-10-01
- Retention Of Records Relevant To Audits And Reviews-Securities And Exchange Commission
- "The new rules requiring accounting firms to retain for seven years certain records relevant to their audits and reviews of issuers' financial statements. Records to be retained include an accounting firm's workpapers and certain other documents that contain conclusions, opinions, analyses, or financial data related to the audit or...
- White papers 2003-01-27
- The Final Rule: Retention of Records Showing Relevance Towards Audits and Reviews
- As mandated by section 802 of the Sarbanes-Oxley Act of 2002 ("Sarbanes-Oxley Act" or "the Act"), the committee is amending Regulation S-X to require accountants who audit or review an issuer's financial statements to retain certain records relevant to that audit or review. These records include workpapers and other documents...
- White papers 2003-01-01
- Conducting an Information Audit
- As the pace of technological change accelerates, organizations have to make decisions ever more rapidly, which means they need systems in place to support that decision-making process. Accurate information is the key to effective decision-making. However, it is easy to become sidetracked by junk e-mails and information overload. An information...
- Articles 2007-11-16
- PCAOB auditing standard no. 3 approved by SEC.(Accounting & Auditing)(Brief Article)
- The SEC approved Public Company Accounting Oversight Board Auditing Standard No. 3, Audit Documentation in August 2004. The SEC approved Public Company Accounting Oversight Board Auditing Standard No. 3, Audit Documentation in August 2004.
- Research articles 2004-09-01
- HCFA audit shows $23B in overpayments.(Health Care Financing Administration)
- The first comprehensive audit of the financial statements of the US Health Care Financing Administration has found net overpayments in FY 1996 of $23.2 billion, approximately 14% of total Medicare payments. Testimony before the Ways and Means Health Subcommittee by Department of Health and Human Services Inspector General June Gibbs...
- Research articles 1997-08-04
- Audit reconsideration
- "In situations where an audit deficiency has been assessed and the taxpayer or practitioner is able to convince the Collection Division employee that the taxpayer was not given sufficient opportunity to present the documentation substantiating the disallowed items during the audit process, that employee may recommend that an audit reconsideration...
- White papers 2003-01-01
- Aligning Sarbanes and Internal Audit Resources
- Public companies have poured huge amounts of time, effort and money to meet the documentation, testing and reporting requirements of Section 404 of the Sarbanes-Oxley Act SOX, which addresses the "Reliability of Financial Reporting" objective of COSO. Because of the demands placed on companies by the legislation, internal audit budgeting...
- White papers
- Trintech Offers ReconNET Product and Consulting Services to Facilitate Sarbanes-Oxley Documentation of Reconciliation
- DALLAS & DUBLIN, Ireland -- New ReconNET Module Minimizes Recurring Costs for Sarbanes-Oxley Section 404 Documentation and Enables Proactive Pre-Audit Review of User-Level Security Trintech (Nasdaq:TTPA) (Prime Standard:TTP), a leading provider of transaction reconciliation and payment infrastructure solutions, today announced the availability of a new User Access Report to...
- Research articles 2005-03-21
- Due Professional Care in Cases of High Engagement Risk
- The Enron–Andersen debacle makes for a case study on exercising due professional care on high-risk audit engagements. Auditing issues that the Enron case highlights include going-concern assessments; related-party disclosures; subsequent discovery of facts; auditor independence; audit documentation; and loss contingency disclosures. The authors examine these high-risk areas and discuss how...
- Case studies 2003-01-01
- Due professional care in cases of high engagement risk
- 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;...
- Research articles 2002-12-01
- Internal Audit Directors Sign-Off SOA Sub-certifications
- The paper depicts that when the first round of Sarbanes-Oxley filings occurred in 2004, CEOs and CFOs are understandably focused on attaining the highest degree of confidence in financial reporting documentation. At many organizations, management's concern over signing on the dotted line resulted in a de facto extension of that...
- White papers
- Challenges of Transparency in Corporate Tax Departments, The
- What Will the New Audit Documentation Requirements and FIN 48 Reveal to the IRS? In the wake of the accounting scandals of recent years, standards-setters have aspired to improve financial reporting documentation and transparency. In particular, recent guidance with respect to section 103 of the Sarbanes-Oxley Act SOX,...
- Research articles 2007-10-01
- Nestle USA Finds the AAP Help It Needs: Yocom & McKee's Complete AAP documentation software has eliminated the need for onsite audits, saving HR time and money - Success Stories - affirmative action program management - Brief Article
- When the Department of Labor conducts an on-site affirmative action plan audit, it can take as long as six weeks, tying up valuable time for employees, supervisors, and executives, slowing productivity, and creating travel expenses for HR personnel responsible for overseeing the audit.
- Research articles 2001-12-01
- NetSuite Awarded Patents for Network Design and Audit Products
- CONCORD, Mass.--BUSINESS WIRE--Feb. 8, 1999--NetSuite Development Corporation, the leader in providing software for network discovery, design, validation and documentation, today announced that the company has been awarded two patents by the US. Patent Office. NetSuite was awarded Patent 5821937, "A Computer Method for Updating Network Design," for its Professional Audit...
- Research articles 1999-02-08
- Audit Fuels Transportation Debate
- Just ahead of showdown votes on transportation spending, an independent audit describes a Minnesota road system that has deteriorated as available dollars flowed toward adding new lanes rather than fixing the 11,900 highway miles already there. The Legislative Auditor's report also documents the Minnesota Department of Transportation's need for more...
- Research articles 2008-04-01
- Assessment of Dizziness Among Older Patients at a Family Practice Clinic: A Chart Audit Study
- The paper reveals that dizziness is a common complaint among the elderly with a prevalence of over 30% in people over the age of 65. Although it is a common problem the assessment and management of dizziness in the elderly is challenging for family physicians. There is little published research...
- White papers 2005-01-06
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