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The Adequacy Of Cpas' Understanding Of The Relative Seriousness Of Alpha And Beta Risks In Statistical Audit Sampling
Published 2000“…Empirical data was collected in 1984 using the method of mail survey, with members of the American Institute of Certified Public Accountants (AICPA) serving as the target population. …”
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SAS70 en de verwachtingskloof: een onderzoek onder pensioenfondsbestuurders
Published 2012-09-01“…De SAS70 controlestandaard (opgesteld door het American Institute of Certified Public Accountants) en zijn nieuwe tegenhanger ISAE3402 (opgesteld door de International Auditing and Assurance Standards Board) beogen standaarden te geven voor de beoordeling van de interne beheersing van serviceorganisaties. …”
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Computer Forensics for Graduate Accountants: A Motivational Curriculum Design Approach
Published 2010-06-01“…Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants). Accounting students, however, may not view information technology as vital to their career paths and need motivation to acquire forensic knowledge and skills. …”
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Estrutura para Detecção do Risco de Fraude nas Demonstrações Contábeis: Mapeando o Ambiente Fraudulento
Published 2007-01-01“…Com base nessa análise, 6 trabalhos foram selecionados: American Institute of Certified Public Accountants (2002), Conselho Federal de Contabilidade (1999), Albrecht e Romney (1986), Eining, Jones e Loebbecke, (1997), Bell e Carcacello (2000) e Wells (2005). …”
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The Accountant: accountant stereotypes and the effects on students' and accounting professionals' self-image
Published 2020-12-01“…This research aims to analyze the competencies required by the American Institute of Certified Public Accountants (AICPA) and build collective discourses on these competencies and the stereotypes of the accounting professionals represented in the film The Accountant, 2016. …”
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Стандарт змісту професійної підготовки майбутніх працівників податкової служби у вищих навчальних закладах США...
Published 2013-11-01“…The Model Tax Curriculum (MTC) developed by the American Institute of Certified Public Accountants (the AICPA) recommends faculties of universities to create the proper tax component within the accounting curriculum in such a way that the process of learning would be directed to the learning outcomes. …”
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Strategien zur transformation von dienstleistungen auf informationstechnologie am beispiel der wirtschaftsprüfer in der Europäischen Union (article in German)
Published 2003-03-01“…Presented paper deals with the issue on basis of Web Trust Assurance Service methodic proposed by American Institute of Certified Public Accountants (AICPA). This new system embraces four following areas: needs of clients, mega trends, informational technologies and auditors’ competence. …”
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Auditor independence debate : a critical review of the UK and the US responses and proposed reforms to strengthen auditor independence in the wake of Enron-Andersen scandal
Published 2003“…While, in the US, the Securities and Exchange Commission (SEC) and The American Institute of Certified Public Accountants (AICPA) perform major regulatory works in response to the collapse. …”
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Globalization of Management Accounting Principles
Published 2018-10-01“…Global Principles of Management Accounting, developed by the collaborative effort of two global professional organizations, the Chartered Institute of Management Accountants (СІМА) and the American Institute of Certified Public Accountants (ІАСРА), are designed to help business entities in overcoming fragmentation and to stimulate integrated thinking, which will enhance the effectiveness of decision making. …”
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Investigating the Relationship between Personality Dimensions and Gender with Reduced Audit Quality Behaviors
Published 2018-02-01“…<strong>Introduction:</strong> The subject matter of audit quality developed by American Institute of Certified Public Accountant (AICPA) in 1978 and fundamental incentives of relevant researches have significantly been taken into account since Cohen commission report. …”
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