Audit and Accounting Guide
Audit and Accounting Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-03-18

Total Pages: 1070

ISBN-13: 1948306557

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ASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance. That means unprecedented changes, affecting virtually all industries and all size organizations. For preparers, this guide provides the comprehensive, reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern. This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense, Airlines, Asset Management, Broker-Dealers, Construction Contractors, Depository Institutions, Gaming, Health Care, Hospitality, Insurance, Not-for-Profits, Oil and Gas, Power and Utility, Software, Telecommunications, and Timeshare.

Audit and Accounting Guide: Investment Companies
Audit and Accounting Guide: Investment Companies

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-11-06

Total Pages: 752

ISBN-13: 1948306174

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Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.

Audit and Accounting Guide: Investment Companies, 2017
Audit and Accounting Guide: Investment Companies, 2017

Author: AICPA

Publisher: John Wiley & Sons

Published: 2017-10-09

Total Pages: 625

ISBN-13: 1945498498

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Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide supports practitioners in a constantly changing industry landscape. It provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. Packed with continuous regulatory developments, this guide has been updated to reflect certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued, and other revisions as deemed appropriate. The updates for this 2017 edition include extensive changes to the illustrated financial statements for registered investment companies that result from SEC's issuance of the release Investment Company Reporting Modernization and related amendments to Regulation S-X. Other updates to the 2017 edition include changes to illustrated attestation reports that result from AICPA's issuance of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. Further updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting Appendixes discussing the new standards for financial instruments, leases, and revenue recognition Appendixes discussing common or collective trusts and business development companies

Dare to Be Different
Dare to Be Different

Author: Daniel Clark

Publisher: Trafford Publishing

Published: 2016-04-28

Total Pages: 116

ISBN-13: 1490772391

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Dont be mistaken. This is not your typical audit book. If you are looking for a traditional example of how to improve your sampling technique, your risk assessment methodology, or your annual audit planning, then this is not the book for you. But if you want to be excellent at your position, then this book will show you how to expand your circle of influence through learning the keys of excellence. As a result, your professional career will be unsurpassed, and you will obtain excellence in your career. Learn how to develop a circle of experts that can provide you up to the minute advice that will strengthen your audit arguments. Read about the difference between insight and foresight and why it is important to develop both skills. Explore the new approach to writing and communication that will build credibility in your final product and throughout your process. Also, see practical examples of when not to stop analyzing results so your issues are more meaningful and provide the powerful impact you desire. Most important of all, use the keys of excellence to your personal advantage and be the best auditor that you can possibly be.