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  2. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and ...

  3. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    [1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...

  4. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Don M. Pallais, Cheryl Hartfield, Mary Lou Wurdack (2006); PPC's Guide to GAAS 2007, Practitioners Publishing Company, ISBN 978-0-7646-4188-6 Michael J. Ramos (2006), Wiley Practitioner's Guide to GAAS 2007: Covering all SASs, SSAEs, SSARSs, and Interpretations , Wiley Publishing, ISBN 9780471798309

  5. International Liaison Committee on Resuscitation - Wikipedia

    en.wikipedia.org/wiki/International_Liaison...

    ILCOR produced the first International CPR Guidelines in 2000, and revised protocols in 2005 (published concurrently in the scientific journals Resuscitation [2] and Circulation). [3] A total of 281 experts completed 403 worksheets on 275 topics, reviewing more than 22000 published studies to produce the 2005 revision.

  6. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position; February 13, 1990, amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations full-text

  7. System and Organization Controls - Wikipedia

    en.wikipedia.org/wiki/System_and_Organization...

    The AICPA auditing standard Statement on Standards for Attestation Engagements no. 18 (SSAE 18), section 320, "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting", defines two levels of reporting, type 1 and type 2. Additional AICPA guidance materials specify ...

  8. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973. Its mission was to develop an overall conceptual framework of US generally accepted accounting principles (US GAAP). APB was the main organization setting the US GAAP and its ...

  9. Treatment Improvement Protocols - Wikipedia

    en.wikipedia.org/.../Treatment_Improvement_Protocols

    Treatment Improvement Protocols (TIPs) are a series of best-practice manuals for the treatment of substance use and other related disorders. The TIP series is published by the Substance Abuse and Mental Health Services Administration (SAMHSA), an operational division of the U.S. Department of Health and Human Services .