Audit risk alert : general accounting and auditing developments, 2017/18 : strengthening audit integrity safeguarding financial reporting.

Format:

Book

Author/Creator:

American Institute of Certified Public Accountants, author, issuing body.

Series:

Audit risk alerts.

THEi Wiley ebooks.

THEi Wiley ebooks

Language:

English

Subjects (All):

Auditing--United States.

Auditing.

Misleading financial statements--United States.

Misleading financial statements.

Physical Description:

1 online resource (109 pages)

Edition:

1st ed.

Place of Publication:

New York, New York : American Institute of Certified Public Accountants, Inc., 2017.

System Details:

Access using campus network via VPN at home (THEi Users Only).

Summary:

"Updated annually, this useful resource contains a description of all recent auditing, accounting and regulatory developments to ensure that the accountant has a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, this alert ensures that the accountant has a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect your engagements, including: Recent Economic Trends; Recent Legislative and PCAOB Developments; Developments in Peer Review; Recent Ethics Interpretations. It also contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more."--Publisher's description.

Contents:

How this alert helps you

Economic and industry developments

Legislative and regulatory developments

Audit and attestation issues and developments

Attestation clarity project

Revenue recognition

New leases standard will change financial statement presentation

Accounting for financial instruments

Other accounting issues and developments

Recent pronouncements at a glance

Recent AICPA independence and ethics developments

On the horizon

Resource central

.

ISBN:

1-119-48586-X

1-945498-71-4

1-119-48588-6

OCLC:

1012344094