Resources
BNET Resources
- sort by:
- Relevance
- Date
- Popularity
- Case studies in compilation and review. (Auditing)
- Four auditing cases are examined to identify and clarify some of the issues confronting CPAs engaged to compile or review financial nonpublic companies' financial statements in compliance with the AICPA's Statements on Standards for Accounting and Review Services. The first case tackles the issue of the type of report that...
- Case studies 1994-04-01
- Conflict Resolution: A Necessary Part of Running a Business
- Conflict resolution policies are of paramount importance to any association, company or firm that cares about its members, employee morale and the bottom line. A conflict resolution policy sets the tone for what is expected from both management and staff when conflict arises in the workplace. Conflict can occur between...
- White papers 2004-01-01
- A Test Of Controls
- From the executive summary: ‘The new Securities and Exchange Commission's SEC rules and the Sarbanes-Oxley Act require every issuer to maintain two types of controls: disclosure controls and procedures, and internal control over financial reporting. Its other objective is to improve both the disclosure and the financial controls of every...
- White papers 2003-01-01
- The Going-Concern Assumption Revisited: Assessing A Company's Future Viability
- From the executive summary: ‘Given the national recession that officially began in the beginning of the 21st century, the increase in the rate of bankruptcy filings was not completely unexpected. More surprising is the auditors' failure to warn the investing public of the financial distress and impending failure of their...
- White papers 2003-01-01
- Using Disclaimers In Audit Reports
- From the executive summary: ‘Under Generally Accepted Auditing Standards GAAS, the fourth standard of reporting requires that an auditor, at the conclusion of an audit, either express an opinion regarding the financial statements, taken as a whole, or issue a disclaimer of opinion.' Researches indicate that a disclaimer of opinion...
- White papers 2003-01-01
- Expanded Guidance For Auditor Fraud Detection Responsibilities
- From the executive summary: ‘Auditors focus on activities that result in materially misstated financial statements. Intent determines whether such activities are fraudulent or due to error. Two types of misstatements are relevant to auditors' consideration of fraud: the ones arising from fraudulent financial reporting, and the others arising from misappropriation...
- White papers 2003-01-01
- A Primer On The Quantitative Marketability Discount Model
- From the executive summary: ‘The value of a business today is generally expressed as the present value of all expected future cash flows to be derived from the enterprise, discounted to the present, at an appropriate discount rate. As a result, the Quantitative Marketability Discount Model QMDM was designed to...
- White papers 2003-07-01
- Sarbanes-Oxley's Effects On Internal Controls For Revenue
- From the executive summary: ‘The Sarbanes-Oxley Act addresses perceived weaknesses in internal controls Internal controls refer to the systems a public company employs to collect, process, and disclose financial information to satisfy its statutory reporting requirements. Recent corporate and accounting frauds have demonstrated the inadequacy of internal controls with regard...
- White papers 2003-04-01
- Supporting the Public's Business : Continuity Planning & NYS Government
- The article states that public and private organizations are scrambled to reassess their plans for business continuance in the face of previously unimaginable parameters of disaster. This paper briefly reviews the history of disaster preparedness in New York State from the legislative study of this phenomenon in 1978 to...
- White papers 2002-12-01
- The Sarbanes-Oxley Act Of 2002-NYSSCPA
- Sarbanes-Oxley Act of 2002 will directly impact the following groups: CPAs and CPA firms auditing public companies; Publicly traded companies, their employees, officers, and owners—including holders of more than 10 percent of the outstanding common shares. This category would include CPAs employed by publicly traded companies as chief financial officers...
- White papers 2003-01-01
- Appraising Employee Performance Evaluation Systems
- Performance appraisals are a reality in organizations of all sizes and types. The process may take considerable time on the part of supervisors and may require subordinates to gather reams of information and prepare descriptions of their own performance. Some take the process very seriously, while others simply see it...
- White papers 2008-02-01
Additional Resources
- Israeloff Trattner partners leave, start new firm
- Two former partners in well-known area accounting firm Israeloff, Trattner & Co. have parted ways to develop their own independent practice. Incoming New York State Society of Certified Public Accountants President John J. Kearney and Stephen Lepselter have teamed with Kearney's wife, Martha Jaeckle, also an accountant, to...
- Research articles 2003-12-19
- Former partners in Long Island-based Israeloff, Trattner & Co. form
- Two former partners in well-known area accounting firm Israeloff, Trattner & Co. have parted ways to develop their own independent practice. Incoming New York State Society of Certified Public Accountants President John J. Kearney and Stephen Lepselter have teamed with Kearney's wife, Martha Jaeckle, also an accountant, to...
- Research articles 2003-12-19
- << Previous
- page 1 of 1
- Next >>
Content Types
Premier Vendor Content Whitepapers, webcasts & resources from our Power Center Sponsors
