- Branche: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
Gutachten, die der Jahresrechnung als Ganzes nicht gemäß US-GAAP sind.
Industry:Accounting
sind Sie eine Beratung, in der die CPA die Feststellungen, Schlussfolgerungen und Empfehlungen, die für die Client-Entscheidungsfindung entwickelt. Dies unterscheidet sich von der Bescheinigung, wo die CPA eine Schlussfolgerung über eine schriftliche Geltendmachung eines anderen ausdrückt.
Industry:Accounting
Das ganze bilden. Summe Aufwendungen sind Aufwendungen aller Geschäftsbereiche kombiniert für das ganze Jahr.
Industry:Accounting
Darstellung der den Betrieb oder die Funktionen von einem Prozess oder System durch den Einsatz von anderen. Computersimulation von Warteschlangen kann bestimmen, dass die Zahl der Mitarbeiter, die Kunden zu einem bestimmten Zeitpunkt dienen musste.
Industry:Accounting
Przetwarzanie informacji przez komputer a nie odręczne zapisy.
Industry:Accounting
Pod względem prywatnych organizacji, która ustawia stosowanymi w USA dla zysku, podmioty i organizacje pozarządowe nie for-profit.
Industry:Accounting
According to Rule 203 of the AICPA Code of Professional Conduct, GAAP for nongovernment entities include (in a conflict the source earlier in the list prevails): 1. FASB Statements and Interpretations, APB Opinions, ARBs. 2. FASB Technical Bulletins, AICPA Guides and AICPA Statements of Position. 3. Positions of the FASB Emerging Issues Task Force and AICPA Practice Bulletins. 4. AICPA accounting interpretations, FASB staff "Qs and As", and widely recognized industry practices. 5. FASB Concepts Statements, textbooks, articles.
Industry:Accounting
The ten auditing standards adopted by the membership of the AICPA. Auditing standards differ from audit procedures in that "procedures" relate to acts to be performed, whereas "standards" deal with measures of the quality of the performance of those acts and objectives of the procedures.
Industry:Accounting
A book issued by the comptroller general of the United States, sometimes called the "yellow book." Government Auditing Standards contains standards for audits of government organizations, programs, activities, and functions and of government assistance received by contractors, not-for-profit organizations, and other nongovernment organizations. These standards, which include designing the audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on determination of financial statement amounts, are followed when required by law, regulation, agreement, contract, or policy. For financial audits, Government Auditing Standards prescribes fieldwork and reporting standards beyond those required by GAAS.
Industry:Accounting
