Автор: Louwers Название: Auditing And Assurance Services ISBN: 1259254151 ISBN-13(EAN): 9781259254154 Издательство: McGraw-Hill Рейтинг: Цена: 50330.00 T Наличие на складе: Поставка под заказ. Описание: From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007-2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor`s responsibility related to fraud, and understanding the big picture are indispensable to effective auditing. This book deals with this topic.
Автор: AICPA Название: Audit Risk Alert: Employee Benefit Plans Industry Developments, 2019 ISBN: 1948306867 ISBN-13(EAN): 9781948306867 Издательство: Wiley Рейтинг: Цена: 47520.00 T Наличие на складе: Поставка под заказ. Описание: Learn how to sail the world`s most popular junior sailing boat fast. Originally written by Ben Ainslie`s Optimist coach, this new edition has been completely updated by top coach Steve Irish. It shows how to achieve blistering boatspeed through technique and tuning, perfect boat handling and tactics as well as covering the mental and physical side.
Автор: AICPA Название: Employee Benefit Plans, 2019 ISBN: 1948306743 ISBN-13(EAN): 9781948306744 Издательство: Wiley Рейтинг: Цена: 105600.00 T Наличие на складе: Поставка под заказ.
Автор: AICPA Название: Intermediate Emloyee Benefit Plans Audit Certificate ISBN: 1119544831 ISBN-13(EAN): 9781119544838 Издательство: Wiley Рейтинг: Цена: 242880.00 T Наличие на складе: Невозможна поставка. Описание:
The Intermediate Employee Benefit Plans Audit Certificate exam tests your knowledge related to auditing employee benefit plans, including defined contribution, defined benefit, and health and welfare plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 100 multiple choice questions. In order to successfully pass the examination, you must understand and apply the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for employee benefit plan audits.
Some of the topics that will be tested on the exam include:
Planning and general procedures
Internal control
Investments and investment issues
Types of plans
Key compliance elements
Limited scope issues
Financial statement presentation, disclosure, and regulatory reporting
Online Access Instructions
A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product.
Your Certificate and Digital Badge
After passing the exam, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement.
You will receive your official score and certificate or retake information 5 business days after completing the exam.
Important note: Your exam purchase entitles you to one exam and one re-take if you do not pass the exam. Prior to using your re-take, the AICPA recommends you study any topics identified in your initial exam results. If you do not pass either the initial exam or the re-take, you must purchase the exam again, in order to take it again. Exams passed outside of these purchase and re-take rules will not result in the issuing of a digital badge. If you have any questions regarding the completion of your exam or re-take, please contact digitalbadge@aicpa.org to verify your results.
By making this purchase, you must understand and agree that the AICPA has the absolute and unrestricted right to revoke or suspend any rights to use the digital badge image, or any representation thereof, if you are (a) convicted of any crime punishable by more than one year in prison or for any crime related to dishonesty, or (b) disciplined by any governmental or non-governmental authority that regulates, or enforces a code of conduct related to, your professional activities, including but not limited to, a state board of accountancy, AICPA, IRS, SEC, or PCAOB, or (c) a peer reviewer restricted from performing peer reviews by the Peer Review Program.
System Requirements
AICPA's online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians.
A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam.
Автор: AICPA Название: Advanced Defined Benefit Plans Audit Certificate Exam ISBN: 1119695783 ISBN-13(EAN): 9781119695783 Издательство: Wiley Рейтинг: Цена: 239210.00 T Наличие на складе: Поставка под заказ. Описание:
The Advanced Defined Benefit Plans Audit Certificate exam tests your ability to plan, perform and evaluate defined benefit plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for defined benefit plan audits.
Some of the topics that will be tested on the exam include:
Planning and General Procedures Internal Control Net Assets Available for Benefits Changes in Net Assets Available for Benefits Accumulated Plan Benefits Changes in Accumulated Plan Benefits Terminations Financial Statement Presentation, Disclosure & Regulatory Reporting Audit Reports & Concluding the Audit
Digital Badge: Your Professional Distinction
Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement.
You will receive your official score and certificate or retake information 5 business days after completing the exam.
Important note: Each exam purchase entitles you to one exam (first attempt) and one re-take (second attempt) if you do not pass the first attempt. Prior to accessing the re-take, the AICPA recommends you study any topics identified in your first attempt exam results. If you do not pass either the first or second attempt, you must purchase two more attempts. Exams passed outside of these purchase and re-take rules will not result in the issuing of a digital badge. If you have any questions regarding the completion of any of your exam attempts, please contact digitalbadge@aicpa.org to verify your results.
By purchasing the exam, you understand and agree that the AICPA has the absolute and unrestricted right to revoke or suspend any rights you have to use the Advanced Defined Benefit Plans Audit Certificate digital badge image, or any representation thereof, if you are (a) convicted of any crime punishable by more than one year in prison or for any crime related to dishonesty, or (b) disciplined by any governmental or non-governmental authority that regulates, or enforces a code of conduct related to, your professional activities, including but not limited to, a state board of accountancy, AICPA, IRS, SEC, or PCAOB, or (c) a peer reviewer restricted from performing peer reviews by the Peer Review Program.
Online Access Instructions
A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year.
System Requirements
AICPA's online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians.
A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam.
Supported Operating Systems:
Macintosh OS X 10.10 to present
Windows 7 to present
Supported Browsers:
Apple Safari
Google Chrome
Microsoft Internet Explorer
Moz
Автор: Cameran, Mara Pettinicchio, Angela Detillo, Angelo Название: Auditing teams ISBN: 1138682705 ISBN-13(EAN): 9781138682702 Издательство: Taylor&Francis Рейтинг: Цена: 58170.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
Автор: Lawrence A. Ponemon; David R.L. Gabhart Название: Auditing ISBN: 0387976191 ISBN-13(EAN): 9780387976198 Издательство: Springer Рейтинг: Цена: 111790.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: 40.) In the first chapter, "Experimental Research and the Distinctive Features of Accounting Settings," Robert Libby presents an encompassing and knowledgeable summary of the changes that have taken place during the last decade in human information processing research in accounting and experimental economics as it relates to those issues.
Автор: Dennis Название: The Nature of Accounting Regulation ISBN: 1138212636 ISBN-13(EAN): 9781138212633 Издательство: Taylor&Francis Рейтинг: Цена: 57150.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
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