The Clarity
The Clarity

Author: Keith Thomas

Publisher: Atria/Leopoldo & Company

Published: 2019-03-26

Total Pages: 304

ISBN-13: 1501156942

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For fans of Black Mirror and True Detective, a visceral, high-concept thriller about a psychologist who must protect the life of an eleven-year-old girl whose ability to remember past lives makes them both targets of a ruthless assassin. Dr. Matilda Deacon is a psychologist researching how memories are made and stored when she meets a strange eleven-year-old girl named Ashanique. The girl claims to harbor the memories of the last soldier killed in World War I and Matilda is skeptical. But when Ashanique starts talking about being chased by the Night Doctors—a term also used by an unstable patient who was later found dead—Matilda can’t deny that the girl might be telling the truth. Matilda soon learns that Ashanique and her mother have been on the run their whole lives from a monstrous assassin named Rade. Rade is seeking a certain component ingrained solely in memories, and has left a bloody trail throughout the world. Matilda realizes that Ashanique is in unimaginable danger and that her unique ability comes with a deadly price. “A taut, riveting thriller, a perfect balance of scientific speculation and storytelling” (James Rollins, New York Times bestselling author), The Clarity is a compelling take on the possibilities of reincarnation and life after death.

Clarity ISAs Explained
Clarity ISAs Explained

Author: BPP Learning Media

Publisher: BPP Learning Media

Published: 2012-08-01

Total Pages: 417

ISBN-13: 0751795259

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Clarity ISAs Explained is written to help you apply the standards. Fully up to date with practical illustrations, this book will guide you through the key requirements of the Clarity ISAs. This is an invaluable tool for auditors and accounting professionals.

Engagement Essentials
Engagement Essentials

Author: Hugh Parker

Publisher: John Wiley & Sons

Published: 2018-05-02

Total Pages: 286

ISBN-13: 1119514371

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Are you seeking to perform your engagements with maximum efficiency? This book provides an overview of the Statements on Standards for Accounting and Review Services, specifically SSARS No. 21, and covers the fundamentals of preparation, compilation, and review engagements. You will learn what distinguishes preparation, compilation, and review engagements from a traditional audit, You will then apply these concepts with practice questions, case studies and a step-by-step walk-through of these engagements. This book has been fully updated to incorporate the changes from the recently issued SSARSs No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services - 2016. You will be prepared to: Identify the performance requirements associated with these engagements Recall the standard compilation and review reports, as well as common modifications to the accountant’s reports Recognize the documentation requirements associated with these engagements

Audit and Assurance Essentials
Audit and Assurance Essentials

Author: Katharine Bagshaw

Publisher: John Wiley & Sons

Published: 2013-02-28

Total Pages: 519

ISBN-13: 1118454162

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An accessible beginner’s guide to the fundamentals of audit and assurance Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter examples, External Audit and Assurance Essentials breaks down a difficult and challenging field of professional accounting.

The Clarity Principle
The Clarity Principle

Author: Chatham Sullivan

Publisher: John Wiley & Sons

Published: 2013-05-06

Total Pages: 240

ISBN-13: 1118630688

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Turf wars, low morale, bad politics, and misguided strategies: these are issues that claim much of a leader’s time. But this parade of dysfunctions and messy “people” problems actually points to an organization confused about its core business, torn between competing ideas about what it is and wants to be—an organization facing an identity crisis. Strategy and leadership expert Chatham Sullivan argues that when the purpose of a business becomes confused, it is the leaders’ responsibility to restore clarity, especially in the face of tough strategic choices that have political, personal, and cultural consequences for the organization. Sullivan shows leaders how to take the decisive stand that clarifies their organization’s core purpose. Featuring compelling stories of leaders who have succumbed to and successfully resolved their organizations’ identity crises, The Clarity Principle bridges the gap between leadership and strategy and demonstrates the tremendous gains to be achieved by leaders willing to make tough choices.

Audit and Accounting Guide
Audit and Accounting Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2016-11-07

Total Pages: 352

ISBN-13: 1937352315

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Get the industry-specific knowledge you need to successfully perform every aspect of your engagement. From revenue recognition challenges associated with frequent flyer programs to guidance for Fresh-Start Accounting, this Guide has you covered. Airlines - Audit & Accounting Guide provides best practices for accounting and auditing specific to major, regional and cargo airlines, including relevant guidance contained in standards issued through March 1, 2013. Guidance is supplemented with specific “how-to” recommendations for applying the standards to the airline industry. This Guide covers best practices related to revenue recognition, equipment purchase and maintenance issues, auditing risks, and much more. Covered topics include: Passenger Facility Charges–Save time and avoid errors with the Sample PFC Report–fully updated to comply with the Clarity Standards. Fresh-start Accounting–Step-by-step guidance through the complexities of executing a successful emergence. ASU 2012-02: Impairment Testing for indefinite-lived intangible assets–Guidance on determining when a qualitative assessment is indicated for your client. Audit risk factors–Be prepared to spot red-flags within your audit engagement related to management structure, industry developments, operating characteristics, and more. Revenue recognition–Industry standards and strategies are provided for trouble-spots such as frequent flyer programs, gross vs. net, capacity purchase agreements, manufacturer incentives and multiple element arrangements Clarified Auditing Standards–All auditing content has been fully conformed to reflect changes resulting from the Clarity Project.

Wiley Practitioner's Guide to GAAS 2014
Wiley Practitioner's Guide to GAAS 2014

Author: Joanne M. Flood

Publisher: John Wiley & Sons

Published: 2014-10-15

Total Pages: 1717

ISBN-13: 1118872592

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The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find explanations, practice notes, practical illustrations, checklists, and questionnaires to guide users through the auditing process. Detailed explanation of all new SAS standards Updates and interpretations of new Statements on Standards for Accounting and Review Services (SSARS) Compilation and Review statements A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2014 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

Accountants' Handbook, Financial Accounting and General Topics
Accountants' Handbook, Financial Accounting and General Topics

Author: D. R. Carmichael

Publisher: John Wiley & Sons

Published: 2012-06-05

Total Pages: 946

ISBN-13: 1118171829

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This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.

Interpretation and Application of International Standards on Auditing
Interpretation and Application of International Standards on Auditing

Author: Steven Collings

Publisher: John Wiley & Sons

Published: 2011-06-01

Total Pages: 707

ISBN-13: 1119973783

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Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.