Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch24
John Levandowski, K. O'Keefe, Hris Lee Stenquist, Marilyn Burton, Sheila Olson, Gary Gledhill, Laura Howat, Leslie Bigler, Marvin Hawkins, Matt Hunter, Sandy Hughes, Stephanie Nuttall, Nora Karst
Attending: Dave Bardsley, Pharmacy Dennis Oyler, School of Medicine Jim Urry, ACS John Levandowski, FIS Kevin O’Keefe, HRIS Lee Stenquist, ACS Marilyn Burton, Neurobiology Mary Watkins, Honors Program Nancy Smith, Library Sheila Olson, Academic Affairs Steve Allen, General Accounting Vickie Parker, Payroll Carol Bergstrom, Graduate School Susie Bird, Payroll Services Dean Church, FIS Gary Gledhill, Research Accounting John Downing, Accounts Payable Karineh Hovsepia, Fine Arts Laura Howat, Tax Services Leslie Bigler, CMES Marv Hawkins, ACS Matt Hunter, Biology Sandy Hughes, Budget Stephanie Nuttall, Math Tami Garff, Social Work Kori Dehaan, Travel Nora Karst, KUED David Beckstrom, Governmental Accounting
参加:Dave Bardsley,药房Dennis Oyler,医学院Jim Urry, ACS John Levandowski, FIS Kevin O 'Keefe, HRIS Lee Stenquist, ACS Marilyn Burton,神经生物学Mary Watkins,荣誉项目Nancy Smith,图书馆Sheila Olson,学术事务Steve Allen,一般会计Vickie Parker,薪资Carol Bergstrom,研究生院Susie Bird,薪资服务Dean Church, FIS Gary Gledhill,研究会计John Downing,支付帐款Karineh Hovsepia,美术Laura Howat,税务服务Leslie Bigler, CMES Marv Hawkins, ACS Matt Hunter,生物学Sandy Hughes,预算Stephanie Nuttall,数学Tami Garff,社会工作Kori Dehaan,旅游Nora Karst, KUED David Beckstrom,政府会计
{"title":"Tax Services","authors":"John Levandowski, K. O'Keefe, Hris Lee Stenquist, Marilyn Burton, Sheila Olson, Gary Gledhill, Laura Howat, Leslie Bigler, Marvin Hawkins, Matt Hunter, Sandy Hughes, Stephanie Nuttall, Nora Karst","doi":"10.1002/9781119669456.ch24","DOIUrl":"https://doi.org/10.1002/9781119669456.ch24","url":null,"abstract":"Attending: Dave Bardsley, Pharmacy Dennis Oyler, School of Medicine Jim Urry, ACS John Levandowski, FIS Kevin O’Keefe, HRIS Lee Stenquist, ACS Marilyn Burton, Neurobiology Mary Watkins, Honors Program Nancy Smith, Library Sheila Olson, Academic Affairs Steve Allen, General Accounting Vickie Parker, Payroll Carol Bergstrom, Graduate School Susie Bird, Payroll Services Dean Church, FIS Gary Gledhill, Research Accounting John Downing, Accounts Payable Karineh Hovsepia, Fine Arts Laura Howat, Tax Services Leslie Bigler, CMES Marv Hawkins, ACS Matt Hunter, Biology Sandy Hughes, Budget Stephanie Nuttall, Math Tami Garff, Social Work Kori Dehaan, Travel Nora Karst, KUED David Beckstrom, Governmental Accounting","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126393187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch2
{"title":"AU‐C Sections 200–299: General principles and responsibilities","authors":"","doi":"10.1002/9781119669456.ch2","DOIUrl":"https://doi.org/10.1002/9781119669456.ch2","url":null,"abstract":"","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124035077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch14
{"title":"Statements of position‐auditing and attestation","authors":"","doi":"10.1002/9781119669456.ch14","DOIUrl":"https://doi.org/10.1002/9781119669456.ch14","url":null,"abstract":"","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126388433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch5
{"title":"AU‐C 600‐699 using the work of others","authors":"","doi":"10.1002/9781119669456.ch5","DOIUrl":"https://doi.org/10.1002/9781119669456.ch5","url":null,"abstract":"","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126716438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch15
{"title":"Cross‐references to SSARSs","authors":"","doi":"10.1002/9781119669456.ch15","DOIUrl":"https://doi.org/10.1002/9781119669456.ch15","url":null,"abstract":"","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116643530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch20
{"title":"Statements on standards for forensic services","authors":"","doi":"10.1002/9781119669456.ch20","DOIUrl":"https://doi.org/10.1002/9781119669456.ch20","url":null,"abstract":"","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125998996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch16
J. Dobson
{"title":"Code of professional conduct","authors":"J. Dobson","doi":"10.1002/9781119669456.ch16","DOIUrl":"https://doi.org/10.1002/9781119669456.ch16","url":null,"abstract":"","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132151704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch23
• the firm or individual issues reports purporting to be in accordance with AICPA professional standards. Firms have peer reviews because of the public interest in the quality of the accounting, auditing, and attestation services provided by public accounting firms. In addition, firms indicate that peer review contributes to the quality and effectiveness of their practices. Furthermore, most state boards of accountancy require its licensees to undergo peer review, which they may also call compliance assurance, to practice in their state. Other regulators require peer review in order to perform engagements and to issue reports under their standards. Therefore, due to this public interest, we allow firms without AICPA members to enroll in the AICPA Peer Review Program.
{"title":"Standards for performing and reporting on peer reviews","authors":"","doi":"10.1002/9781119669456.ch23","DOIUrl":"https://doi.org/10.1002/9781119669456.ch23","url":null,"abstract":"• the firm or individual issues reports purporting to be in accordance with AICPA professional standards. Firms have peer reviews because of the public interest in the quality of the accounting, auditing, and attestation services provided by public accounting firms. In addition, firms indicate that peer review contributes to the quality and effectiveness of their practices. Furthermore, most state boards of accountancy require its licensees to undergo peer review, which they may also call compliance assurance, to practice in their state. Other regulators require peer review in order to perform engagements and to issue reports under their standards. Therefore, due to this public interest, we allow firms without AICPA members to enroll in the AICPA Peer Review Program.","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132189055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-04DOI: 10.1002/9781119669456.ch3
{"title":"AU‐C 300‐499 Risk assessment and response to assessed risks","authors":"","doi":"10.1002/9781119669456.ch3","DOIUrl":"https://doi.org/10.1002/9781119669456.ch3","url":null,"abstract":"","PeriodicalId":313287,"journal":{"name":"AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114831992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}