عنوان
پدید آورنده
موضوع
رده
HF5667 .A935 2018eb
HF5667
.
A935
2018eb
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
1119533805
(Number (ISBN
9781119533801
Erroneous ISBN
1948306336
Erroneous ISBN
9781948306331
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Audit risk alert :
General Material Designation
[Book]
Other Title Information
2018 : not-for-profit entities industry developments.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Newark :
Name of Publisher, Distributor, etc.
John Wiley & Sons, Incorporated,
Date of Publication, Distribution, etc.
2018.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource (117 pages).
SERIES
Series Title
Aicpa Ser.
CONTENTS NOTE
Text of Note
AICPA Online Professional Library: Accounting and Auditing LiteratureIndustry Conference; AICPA Government Audit Quality Center; AICPA Industry Expert Panel-Not-for-Profit Entities; AICPA.org Not-for-Profit Interest Area; Industry Websites; Appendix-Additional Internet Resources; EULA.
Text of Note
Challenges in Auditing GIKTransformative Technology on the Horizon; Accounting Issues and Developments; Revenue From Contracts With Customers; Accounting Standards Updates Effective in 2017; The Net Asset Value Practical Expedient and Readily Determinable Fair Value; Clarification of Key Terms in the Definition of Public Business Entity; Expiration of the Perkins Loan Program; Leases; Recent Pronouncements; Recent Auditing and Attestation Pronouncements and Related Guidance; Recent ASUs; Recently Issued Technical Questions and Answers; Recent AICPA Independence and Ethics Developments.
Text of Note
Discrepancies Between FASB ASU No. 2016-14 and Form 990Tax Cuts and Jobs Act; Matters Affecting Higher Education; Matters Affecting Religious Organizations; Impact of Rising Minimum Wage Law on NFPs; General Data Protection Regulation; Audit and Attestation Issues and Developments; Audit Risks for NFPs; New Auditing Standard on Going Concern; New Auditing Standard on Auditor Involvement With Exempt Offering Documents; Recent Changes to SOC 1 Service Auditor Reports; Auditing Functional Expense Classifications; Confirmations; Auditing Funds Held at Nonfinancial Institutions.
Text of Note
Intro; Audit Risk Alert 2018 Not-for-Profit Entities Industry Developments: Strengthening Audit Integrity Safeguarding Financial Reporting; Notice to Readers; Recognition; Feedback; Table of Contents; How This Alert Helps You; Economic and Industry Developments; The Current Economy; The State of NFPs; Legislative and Regulatory Developments; IRS Exempt Organization Function; IRS Issue Snapshots; Department of the Treasury and the IRS Issue Priority Guidance Plan for 2017-2018; Listing of Published Guidance-2017; Unrelated Business Taxable Income Issues; Functional Expenses.
Text of Note
Proposed Interpretations Responding to Non-Compliance With Laws and RegulationsConceptual Framework Implementation Tools and Resources; Definition of a Client; New Independence Interpretation-Hosting Services; Knowing Misrepresentations in the Preparation and Presentation of Information; Pressure to Breach the Rules; AICPA NFP Initiatives; Not-for-Profit Member Section; Not-for-Profit Certificate Program; On the Horizon; Auditing Pipeline; Accounting Pipeline; Resource Central; Publications; Continuing Professional Education; Webcasts; Member Service Center; Hotlines.
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8
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OTHER EDITION IN ANOTHER MEDIUM
Title
Audit Risk Alert: Not-For-Profit Entities Industry Developments-2018.
International Standard Book Number
9781948306331
TOPICAL NAME USED AS SUBJECT
Auditing-- Standards-- United States.
Auditing-- United States.
Nonprofit organizations-- Accounting.
Auditing-- Standards.
Auditing.
BUSINESS & ECONOMICS-- Accounting-- Financial.
Nonprofit organizations-- Accounting.
GEOGRAPHICAL NAME USED AS SUBJECT
United States.
7
(SUBJECT CATEGORY (Provisional
BUS-- 001010
DEWEY DECIMAL CLASSIFICATION
Number
657
.
45021873
Edition
23
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HF5667
Book number
.
A935
2018eb
CORPORATE BODY NAME - PRIMARY RESPONSIBILITY
American Institute of Certified Public Accountants.
ORIGINATING SOURCE
Date of Transaction
20200822154628.0
Cataloguing Rules (Descriptive Conventions))
pn
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
