University of Mississippi Libraries Digital Collections

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    • Reviews [1989,Vol. 16, no. 2]

    • Reviews [1989,Vol. 16, no. 2]

    • Books -- Reviews

    • Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and...
    • George Washington to Nathanael Greene (29 January 1783)

    • George Washington to Nathanael Greene (29 January 1783)

    • United States -- History -- Revolution, 1775-1783; Troop movements; Military intelligence; United States -- Continental Army -- Management; Great Britain -- Foreign relations -- United States;

    • Washington discusses possible scenarios concerning British capture of territory; continues by discussing his interest in the upcoming discussion in between Parliament and King George III as well as Richard Oswald's use of the phrase "United States...
    • Statement on auditing standards, 041

    • Statement on auditing standards, 041

    • Auditing -- Standards -- United States;Auditing -- Documentation -- Standards -- United States

    • The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work...
    • Statement on auditing standards, 012

    • Statement on auditing standards, 012

    • Auditing -- Standards -- United States;Accounting -- Law and legislation;Auditing -- Law and legislation

    • This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is...
    • Statement on auditing standards, 094

    • Statement on auditing standards, 094

    • Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Corporations -- United States -- Finance -- Automation;Information technology;

    • This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the...
    • Statement on auditing standards, 100

    • Statement on auditing standards, 100

    • Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States;

    • The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is...
    • Statement on auditing standards, 082

    • Statement on auditing standards, 082

    • Auditing -- Standards -- United States;Fraud;Financial statements -- United States;

    • AU Section 110 of Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures, as amended by this Statement [appendix A] (AICPA, Professional Standards, vol. 1, AU sec. 110, "Responsibilities and Functions of the...
    • Statement on auditing standards, 078

    • Statement on auditing standards, 078

    • Auditing -- Standards -- United States;Financial statements -- Auditing -- Standards;Audited financial statements -- Standards -- United States;Auditing, Internal --Standards -- United States;

    • This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal...
    • Statement on auditing standards, 101

    • Statement on auditing standards, 101

    • Auditing -- Standards -- United States;Fair value -- Accounting -- Standards -- United States;Disclosure in accounting -- Standards -- United States;Financial statements -- Standards -- United States;

    • The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the...
    • Statement on auditing standards, 084

    • Statement on auditing standards, 084

    • Auditing -- Standards -- United States;Communication in accounting -- Standards -- United States;

    • This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in...
    • Statement on auditing standards, 090

    • Statement on auditing standards, 090

    • Auditing -- Standards -- United States;Audit committees -- United States;

    • This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation...
    • Statement on auditing standards, 083

    • Statement on auditing standards, 083

    • Auditing -- Standards -- United States;Contracts, Preliminary;Customer relations;

    • This Statement amends Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 310, "Relationship Between the Auditor's Appointment and Planning"), to incorporate...
    • Statement on auditing standards, 071

    • Statement on auditing standards, 071

    • Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States;

    • This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
    • Statement on auditing standards, 068

    • Statement on auditing standards, 068

    • Auditing -- Standards -- United States;Administrative agencies -- United States -- Auditing;Auditing, Internal -- United States;Finance, Public -- Auditing -- Standards -- United States;

    • This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS); Government Auditing Standards; the Single Audit Act of 1984...
    • Statement on auditing standards, 063

    • Statement on auditing standards, 063

    • Auditing -- Standards -- United States;Administrative agencies -- United States -- Auditing;Auditing, Internal -- United States;Finance, Public -- Auditing -- Standards -- United States;

    • This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit...
    • Statement on auditing standards, 061

    • Statement on auditing standards, 061

    • Auditing -- Standards -- United States;Audit committees -- United States;

    • 1. This Statement establishes a requirement for the auditor to determine that certain matters related to the conduct of an audit are communicated to those who have responsibility for oversight of the financial reporting process.1 For purposes of...
    • Statement on auditing standards, 060

    • Statement on auditing standards, 060

    • Auditing, Internal --Standards -- United States

    • This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the...

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