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Disclaimer Business Valuation Assignments Letterhead of Firm ABC ...
File Format: PDF/Adobe Acrobat - View as HTML Disclaimer. Engagement letters are similar to contracts. This section of our X-gap report is designed to provide practitioners with an assemblage of ...
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Accounting Malpractice
Accounting malpractice and audit malpractice resources for accountants.
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“Reckless Disregard”
File Format: PDF/Adobe Acrobat - View as HTML The definition of “reckless disregard” is a legal one. According to Christine Renda, Esq., “reckless disregard” in this particular case ...
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New SAS on Audit Documentation Affects An Auditor’s Legal ...
File Format: PDF/Adobe Acrobat - View as HTML to access electronic audit documentation throughout the retention period. In addition,. SAS No. 96 replaces the “safe custody” provision of SAS No. ...
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SAS 99 and Your Duty to Detect Fraud: How Quickly Do You Need to ...
File Format: PDF/Adobe Acrobat - View as HTML According to SAS 99, all frauds are material because ... Plan and conduct in-house CPE to deal with fraud detection related questions. It is ...
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FASB Industry Developments
File Format: PDF/Adobe Acrobat - View as HTML 25, Accounting for Stock Issued to Employees, and FASB. Interpretation No. ... Deferred Revenue of an Acquiree". 13. EITF Issue No. ...
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Understanding Accounting Ethics
File Format: PDF/Adobe Acrobat This manual for Understanding Accounting Ethics (UAE) is designed to help accounting professionals teach accounting ethics easily and well, ...
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Another Case Of Revenue Recognition – Peregrine Investigation Begins
File Format: PDF/Adobe Acrobat - View as HTML The exact details of the revenue recognition practices ... the court that Critical Path and Peregrine would “swap” software which each then ... KPMG may have been the discoverer of Peregrine’s improper in
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Executive Compensation, Prohibition on Personal Loans to Executives
File Format: PDF/Adobe Acrobat - View as HTML misconduct by the three most senior executives at Tyco International Ltd. (“Tyco”). ... Kozlowski abused the Company’s Key Employee Loan (“KEL”) ...
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FASB Industry Developments
File Format: PDF/Adobe Acrobat - View as HTML 16. EITF Issue No. 01-12, "The Impact of the Requirements in FASB ... EITF No. 02-2, "When Separate Contracts That Meet the Definition of Financial ...
