AICPA OFFERS PRACTICE AID ON AUDITS OF PRIOR PERIODS

首页> 外文期刊>Accounting today >AICPA OFFERS PRACTICE AID ON AUDITS OF PRIOR PERIODS

【24h】

AICPA OFFERS PRACTICE AID ON AUDITS OF PRIOR PERIODS

机译：AICPA提供以前期审计的实践援助

获取原文

获取原文并翻译 | 示例

掌桥外文数据库（机构版） >>

开具论文收录证明 >>

文献代查 >>

页面导航

摘要
著录项
相似文献
相关主题

摘要

The American Institute of CPA has published a technical practice aid to address the use of current auditing standards for audits of prior periods. Technical Question and Answer 8100.03, part of the AlCPA's series of technical practice aids, has been issued to provide non-authoritative guidance. According to the document, an auditor may perform and report on an entity's prior-period financial statements using the clarified auditing standards even though the standards were not effective for that prior period. The. questions and answers in such documents are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AlCPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved or otherwise acted upon by any senior technical committee of the institute.

机译：美国注册会计师协会发布了一项技术实践帮助，以解决当前审计标准在前期审计中的使用。已发布AlCPA系列技术实践帮助的一部分的技术问答8100.03，以提供非权威性指导。根据该文件，审计师可以使用澄清的审计准则来执行和报告主体的上期财务报表，即使该准则在该期间未生效。的。此类文档中的问题和答案并非既定权威原则的来源。本材料基于AlCPA技术热线人员和AICPA内各个其他机构确定的特定实践事项，未经该机构的任何高级技术委员会批准，不批准或以其他方式行事。

著录项

来源
《Accounting today》 |2014年第2期|21-21|共1页
作者

展开▼
作者单位

展开▼
收录信息
原文格式 PDF
正文语种 eng
中图分类
关键词

相似文献

外文文献
中文文献
专利

1. OSHA OFFERS FIRST-AID "BEST PRACTICES" GUIDE [J] . Foundry Management & Technology . 2006,第6期

机译：OSHA提供急救“最佳做法”指南
2. ARE PRE-OPERATIVE LYMPHOSCINTIGRAMS NEEDED FOR LOCALIZATION PRIOR TO SENTINEL NODE BIOPSY?: AN AUDIT TO ENSURE SAFE PRACTICE AND TO PROVIDE ANOTHER VIEW [J] . Ives C., Gregg L., Trust C., Lymphology . 2018,第1期

机译：是在Sentinel节点活检之前定位所需的术前淋巴镜，以确保安全练习和提供又一个视图
3. 18-F fluorodeoxygenase (FDG) positron emission tomography (PET) scanning prior to radical lung radiotherapy. A retrospective audit of practice [J] . Bainbridge H., Locke I., Ahmed M., Lung cancer: Journal of the International Association for the Study of Lung Cancer . 2017,第期

机译：在自由基肺放射前，18-F氟氧氧酶（FDG）正电子发射断层扫描（PET）扫描。一种追溯审计的实践
4. Addressing Operational Risk by Using a Risk Based Internal Audit Approach: Benefits offered to Romanian Banking System [C] . TATIANA DANESCU, ANCA MUNTEAN Applied economics, business and development . 2010

机译：使用基于风险的内部审计方法应对运营风险：罗马尼亚银行体系的收益
5. Assessing Relevance and Ranking of the AICPA Core Competencies In a Federal Audit Agency Region. [D] . McClure-Nelson, Gabrielle G. 2013

机译：评估联邦审计署区域内AICPA核心能力的相关性和排名。
6. Pneumococcal vaccine campaign based in general practice. Small audit showed that only 14 of patients were offered pneumococcal vaccine. [O] . M. J. Doherty, M. A. Greenstone, R. Meigh 1997

机译：一般实践中的肺炎球菌疫苗运动。小型审核显示只有14％的患者提供了肺炎球菌疫苗。
7. Speciminis academici, de revelatione: pars prior, sive philosophica. Cujus continuationem alteram, cons. fac. phil. in Reg. Acad. Aboënsi, publico examini modeste offerunt Franc. Mich. Franzen, phil. pract. et hist. prof. reg. et ord. Atque Gabriel Hirn, stip. reg. Tavastensis. In audit. Maj. d. 8 Junii 1803. Horis a. m. consvetis [O] . Franzén Frans Michael 1803

机译：speciminis学年，是的启示：第一部分，无论是哲学。与其他的，利弊序列。这样做。菲尔。注册。科学院。 aboënsi，谨慎，报价向社会公开法郎的检查。密歇根州。弗伦岑，菲尔。 pRaCT。和必胜客。教授。注册。和ORD。和Gabriel Hirn，防滑。注册。 Tavastensis。在审计。五月。 d。从1803年6月8小时。米consvetis

AICPA OFFERS PRACTICE AID ON AUDITS OF PRIOR PERIODS

摘要

著录项

相似文献

相关主题

期刊订阅