Detail New Guidance on Auditing Investments   Oleh:  Patterson, George F., [Jr.] Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 2 (Feb. 1983), page 65-68. Topik: AUDITING; guidance; auditing investments Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel W hen auditing an entities investments, auditors should be aware of applicable accounting guidance. They must be familiar with the rules that apply both to the particular type of entity and to the investments it holds. To provide auditors with guidance on gathering evidence about investments, the American Institute of CPAs auditing standards board (ASB) issued Statement on Auditing Standards no. 81, Auditing Investments. It supersedes AU section 332, "Long - Term Investments," of SAS no. 1, Codification of Auditing Standards and Procedures (see also AICPA Professional Standards, AU section 332). SAS no. 81 updates the auditing literature for recently issued accounting standards that address accounting for investments. It also deletes Interpretation no. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities." The purpose of this article is to explain some of the more significant aspects of SAS no. 81. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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