Audits Of Finance Companies
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Audit And Accounting Guide Depository And Lending Institutions
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2019-11-20
Audit And Accounting Guide Depository And Lending Institutions written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-20 with Business & Economics categories.
The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.
Audit And Accounting Guide Depository And Lending Institutions
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-09-19
Audit And Accounting Guide Depository And Lending Institutions written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-19 with Business & Economics categories.
The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide.
Finance Companies Industry Developments
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Author :
language : en
Publisher:
Release Date : 1991
Finance Companies Industry Developments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Commercial finance companies categories.
Behind Closed Doors What Company Audit Is Really About
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Author : V. Beattie
language : en
Publisher: Springer
Release Date : 2001-03-13
Behind Closed Doors What Company Audit Is Really About written by V. Beattie and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-13 with Business & Economics categories.
This book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.
Audit And Accounting Guides
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Author : American Institute of Certified Public Accountants (AICPA)
language : en
Publisher: Amer Inst of Certified Public
Release Date : 1999-07-01
Audit And Accounting Guides written by American Institute of Certified Public Accountants (AICPA) and has been published by Amer Inst of Certified Public this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-07-01 with Commercial finance companies categories.
Reaching Key Financial Reporting Decisions
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Author : Stella Fearnley
language : en
Publisher: John Wiley & Sons
Release Date : 2011-08-04
Reaching Key Financial Reporting Decisions written by Stella Fearnley and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-04 with Business & Economics categories.
The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor's report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.
Audits Of Investment Companies
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Author : American Institute of Certified Public Accountants. Investment Companies Special Committee
language : en
Publisher:
Release Date : 1987
Audits Of Investment Companies written by American Institute of Certified Public Accountants. Investment Companies Special Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Auditing categories.
Audit And Accounting Guide Investment Companies
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2018-09-26
Audit And Accounting Guide Investment Companies written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-26 with Business & Economics categories.
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.
Audits Of Investment Companies With Conforming Changes As Of
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Author : American Institute of Certified Public Accountants. Investment Companies Special Committee
language : en
Publisher:
Release Date : 1997
Audits Of Investment Companies With Conforming Changes As Of written by American Institute of Certified Public Accountants. Investment Companies Special Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Mutual funds categories.
Public Accounting Firms
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Author : Jeanette M. Franzel
language : en
Publisher: DIANE Publishing
Release Date : 2004-03
Public Accounting Firms written by Jeanette M. Franzel and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-03 with categories.
Following major failures in corp. financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corp. disclosures and to restore investor confidence. The act strengthened auditor independence and improved audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting (PA) firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the hearings that preceded the act, but it was not included in the act. This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.