Sputtr.com | Alternative Search Engine

Misstatements

Detecting Misstatements: Integrating SAS 99 and the Risk ...

Microsoft Word - Single Page Course Descriptions FINAL.doc. For information regarding on-site training, email aicpalearning@aicpa.org Call 1-800-634-6780 (Option 1), or visit www.aicpalearning.org Detecting Misstatements: Integrating SAS 99 and the Risk Assessment Standards Taking an integrated ...

in a Financial Statement Audit

When audit results identify misstatements in the financial statements, the auditor needs to consider whether such misstatements indicate fraud.

RISK FACTORS RELATING TO MISSTATEMENTS ARISING FROM ...

Fraud Risk Checklist: A Guide for Assessing the Risk of Internal Fraud Gary A. Rubin Director of Finance Accretive Health, Inc. the source for financial solutions 200 Campus Drive P.O. Box 674 Florham Park, New Jersey 07932-0674 www.ferf.org an affiliate of financial executives international

Earnings Misstatements, Restatements, and Corporate Governance

2 Consulting Group, 2005) does suggest that in many cases, it is difficult to resolve agency conflicts that lead to the misreporting of financial statements.

Auditing Revenue and Related Accounts

Given the nature of the potential misstatements, the auditor needs to adjust the audit program to specifically recognize the types of misstatements that may have occurred and develop audit procedures to determine the extent of such misstatements. L INKING ...

Implications for Determination of Materiality and the ...

Implications for Determination of Materiality and the Evaluation of Identified Misstatements Thirty-six new Canadian Auditing Standards (CASs) are now effective for audits of financial statements for periods ending on or after December 14, 2010.

Liability for Financial Misstatements and the "Non-speaking ...

Liability for Financial Misstatements and the "Non-speaking Actor" Dilemma Nicola Brutti Abstract This paper reports on the origins of "scheme liability" doctrine and on its fall under the Supreme Court decision in Stoneridge .

Chapter 8--Materiality, Risk and Preliminary Audit Strategies

The auditor should be planning the audit to take account of misstatements that become material when aggregated with other misstatements. Allocating Financial Statement Materiality to Accounts When allocating financial statement materiality to individual accounts, ...

Chapter 14 Completing the Tests in the Sales and Collection ...

Cash receipt cutoff misstatements generally lead to a misclassification of accounts receivable and cash and, therefore, do not affect income.

Materiality and the audit

Evaluating the effect of misstatements 12 In evaluating whether the financial statements give a true and fair view, auditors should assess the materiality of the aggregate of uncorrected misstatements.