University of Mississippi Digital Collections

Statement on auditing standards, 086
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;
This amendment reflects the changes for issuance of Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. It also renumbers existing footnotes 22 through 31. This amendment also includes new example...
Statements on Auditing standards

Statement on auditing standards, 088
Auditing -- Standards -- United States;Service industries -- United States -- Auditing;
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with...
Statements on Auditing standards

Statement on auditing standards, 089
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Customer relations;
n accordance with AU section 310.05, the auditor should establish an understanding with the client regarding the services to be performed for each engagement. That understanding should be documented, preferably in an engagement letter or other...
Statements on Auditing standards

Statement on auditing standards, 091
Auditing -- Standards -- United States;Administrative agencies -- Accounting -- Standards -- United States;Finance, Public -- Accounting -- Standards -- United States;
In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule...
Statements on Auditing standards

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...
Statements on Auditing standards

Modification of SOP 97-2, Software revenue recognition, with respect to certain transactions;
Computer software industry -- Accounting -- Standards -- United States;Computer software industry -- Licenses -- United States -- Accounting;Revenue -- United States;
AICPA historical collection

Code of professional conduct and implementing resolutions of Council as amended October 28, 1997;Bylaws and implementing resolutions of Council as amended October 28, 1997
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This publication, Code of Professional Conduct/Bylaws, contains the Principles and Rules of the Code, as well as pertinent resolutions of Council. It does not contain interpretations and rulings adopted by the professional ethics executive...
AICPA historical collection

Audits of property and liability insurance companies with conforming changes as of May 1, 1998
Property insurance -- United States -- Accounting -- Periodicals;Liability insurance -- United States -- Accounting -- Periodicals;Property insurance -- United States -- Auditing -- Periodicals;Liability insurance -- United States -- Auditing --...
AICPA historical collection

Audits of entities with oil and gas producing activities with conforming changes as of May 1, 1999
Petroleum industry and trade -- United States -- Auditing -- Periodicals;Petroleum industry and trade -- United States -- Accounting -- Periodicals;Gas industry -- United States -- Auditing -- Periodicals;Gas industry -- United States -- Accounting...
AICPA historical collection

Audits of employee benefit plans with conforming changes as of May 1, 1998;
Employee fringe benefits -- United States -- Accounting -- Periodicals;Employee fringe benefits -- United States -- Auditing -- Periodicals;
AICPA historical collection

Not-for-profit organizations with conforming changes as of May 1, 1999
Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;
AICPA historical collection

Health care organizations with conforming changes as of May 1, 1999
Health facilities -- United States -- Auditing -- Periodicals;Health facilities -- Accounting -- Standards -- United States -- Periodicals;
AICPA historical collection

Construction contractors with conforming changes as of May 1, 1998;
Construction industry -- Accounting -- Standards -- United States -- Periodicals;Construction industry -- United States -- Auditing -- Periodicals
AICPA historical collection

Audits of brokers and dealers in securities with conforming changes as of May 1, 1999;
Stockbrokers -- United States -- Accounting -- Periodicals;Stockbrokers -- United States -- Auditing -- Periodicals;Securities industry -- United States -- Accounting -- Periodicals;Securities industry -- United States -- Auditing -- Periodicals;
AICPA historical collection

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