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auditing 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

• SAS No. 92 — Auditing Derivatives and Securities

  BNET - 2003-01-01

  The ASB has voted to issue a final Statement on Auditing Standards SAS titled Auditing Derivative Instruments, Hedging Activities, and Investments in Securities that will help auditors plan and perform auditing procedures for financial statement assertions about derivative instruments, hedging activities, and investments in securities. The new standard is SAS...

  Tags: Security, Auditing, SAS Institute, Financial Accounting Standards Board, ASB, Financial Accounting, Finance

• Statement on Auditing Standards (SAS) No. 100 Interim Financial Information

  BNET - 2003-01-01

  Statement on Auditing Standards SAS No. 100 Interim Financial Information, supersedes SAS No. 71 of the same name. It was issued to provide additional guidance on performing reviews of interim financial information and to incorporate the requirement of the Securities and Exchange Commission SEC for timely filings of interim financial...

  Tags: Financial, Auditing, SAS Institute, AICPA, Standards, Financial Accounting, Finance

• 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

• Two Proposed Exposure Drafts on ASB's April 2002 Agenda

  BNET - 2002-04-01

  The article is about the Auditing Standards Board ASB discussing two proposed exposure drafts and issuing them as exposure drafts. It explains about the amendment to SAS No. 50,"Reports on the Application of Accounting Principles" to prohibit an accountant from providing a written report on the application of accounting principles...

  Tags: Audit, Auditing, SAS Institute, AICPA, Financial Accounting, Finance

• Revision of SAS No. 55 for Technology

  BNET - 2000-10-01

  The Auditing Standards Board ASB has issued an exposure draft of a proposed Statement on Auditing Standards SAS titled Amendment to Statement on Auditing Standards No. 55, Consideration of Internal Control in a Financial Statement Audit, as Amended by Statement on Auditing Standards No. 78, Consideration of Internal Control in...

  Tags: Accountant, Auditing, Financial Statement, SAS Institute, Auditing Standards Board, Financial Statements, Financial Accounting, Finance

• Audit Committee Communications — SAS No. 90

  BNET - 2000-01-01

  The article is about the recommendations for strengthening the independence of audit committees and making them more effective by Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees BRC. Two of the recommendations suggest changes to generally accepted auditing standards. Because of the BRC's recommendations, the Auditing Standards...

  Tags: Audit, Auditing, SAS Institute, Financial Accounting, Finance

• ASB Issues Omnibus ED

  BNET - 1999-04-01

  This article discusses Auditing Standards Board ASB that issued an omnibus exposure draft of a proposed Statement on Auditing Standards SAS with the title of Audit Adjustments, Reporting on Consistency, and Service Organizations (Omnibus Statement on Auditing Standards—1999). An omnibus SAS addresses several unrelated topics. The proposed SAS provides guidance...

  Tags: Audit, Auditing, SAS Institute, AICPA, Financial Statements, Financial Accounting, Finance

• 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