Codification of Statements on Standards for Accounting and Review Services : (Record no. 130470)
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| fixed length control field | 11132nam a22004813i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5046846 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729131453.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2017 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119473374 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781945498787 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5046846 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5046846 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11441140 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1004199527 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5616.U5.A447 2017 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.021873 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | AICPA. |
| 245 10 - TITLE STATEMENT | |
| Title | Codification of Statements on Standards for Accounting and Review Services : |
| Remainder of title | As of May 2017. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | NC : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2017. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (202 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Codification of Statements on Standards for Accounting and Review Services -- PREFACE -- WHAT'S NEW IN THIS EDITION -- TABLE OF CONTENTS -- HOW THIS PUBLICATION IS ORGANIZED -- AR-C Cross-References to SSARSs -- AR-C Introduction -- AR-C Glossary -- AR-C Section -- AR-C Section 60 -- General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services -- Introduction -- Scope of This Section -- Effective Date -- Objective -- Definitions -- Requirements -- Ethical Requirements -- Professional Judgment -- Conduct of the Engagement in Accordance With SSARSs -- Engagement Level Quality Control -- Acceptance and Continuance of Client Relationships and Engagements -- Application and Other Explanatory Material -- Financial Statements -- Scope of This Section (Ref: par. .01 and .04) -- Definitions -- Ethical Requirements -- Professional Judgment -- Conduct of an Engagement in Accordance With SSARSs -- Engagement Level Quality Control -- Acceptance and Continuance of Client Relationships and Engagements -- Exhibit-Other Preparation, Compilation and Review Publications -- AR-C Section 70 -- Preparation of Financial Statements -- Introduction -- Scope of This Section -- The Preparation Engagement -- Effective Date -- Objective -- Definitions -- Requirements -- General Principles for Performing Engagements to Prepare Financial Statements -- Acceptance and Continuance of Client Relationships and Engagements to Prepare Financial Statements -- Agreement on Engagement Terms -- The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework -- Preparing the Financial Statements -- Preparing Prospective Financial Information -- Financial Statements That Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Documentation in a Preparation Engagement -- Application and Other Explanatory Material -- Scope of This Section -- The Preparation Engagement -- Definitions -- Agreement on Engagement Terms -- The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework -- Preparing the Financial Statements -- Financial Statements That Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework -- Documentation in a Preparation Engagement -- Appendix-Preparation of Financial Statements Versus Assistance in Preparing Financial Statements -- Exhibit-Illustrative Engagement Letter -- AR-C Section 80 -- Compilation Engagements -- Introduction -- Scope of This Section -- The Compilation Engagement -- Effective Date -- Objective -- Definitions -- Requirements -- General Principles for Performing and Reporting on Compilation Engagements -- Independence -- Acceptance and Continuance of Client Relationships and Compilation Engagements -- Agreement on Engagement Terms -- The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework -- Compilation Procedures -- The Accountant's Compilation Report -- The Accountant's Compilation Report on Financial Statements Prepared in Accordance With a Special Purpose Framework -- Reporting When the Accountant Is Not Independent -- Reporting on Financial Statements That Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework -- Reporting Known Departures From the Applicable Financial Reporting Framework -- Supplementary Information That Accompanies Financial Statements and the Accountant's Compilation Report Thereon -- Required Supplementary Information -- Documentation in a Compilation Engagement -- Application and Other Explanatory Material -- Scope of This Section -- Definitions -- Independence. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Acceptance and Continuance of Client Relationships and Compilation Engagements -- Agreement on Engagement Terms -- The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework -- Compilation Procedures -- The Accountant's Compilation Report -- The Accountant's Compilation Report on Financial Statements Prepared in Accordance With a Special Purpose Framework -- Reporting When the Accountant Is Not Independent -- Reporting on Financial Statements That Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework -- Reporting Known Departures From the Applicable Financial Reporting Framework -- Supplementary Information That Accompanies Financial Statements and the Accountant's Compilation Report Thereon -- Required Supplementary Information -- Exhibit A-Illustrative Engagement Letters -- Exhibit B-Illustrative Examples of the Accountant's Compilation Report on Financial Statements -- AR-C Section 90 -- Review of Financial Statements -- Introduction -- Scope and Applicability of This Section -- Effective Date -- Objective -- Definitions -- Requirements -- General Principles for Performing and Reporting on Review Engagements -- Independence -- Acceptance and Continuance of Client Relationships and Review Engagements -- Agreement on Engagement Terms -- Communication With Management and Those Charged With Governance -- Understanding of the Industry -- Knowledge of the Entity -- Designing and Performing Review Procedures -- Analytical Procedures -- Inquiries of Members of Management Who Have Responsibility for Financial and Accounting Matters -- Reading the Financial Statements -- Using the Work of Other Accountants -- Reconciling the Financial Statements to the Underlying Accounting Records -- Evaluating Evidence Obtained From the Procedures Performed -- Written Representations. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Reporting on the Financial Statements -- Accountant's Review Report on Financial Statements Prepared in Accordance With a Special Purpose Framework -- Comparative Financial Statements -- Communicating to Management and Others Regarding Fraud or Noncompliance With Laws and Regulations -- Emphasis-of-Matter and Other-Matter Paragraphs in the Accountant's Review Report -- Known Departures From the Applicable Financial Reporting Framework -- Alert That Restricts the Use of the Accountant's Review Report -- The Accountant's Consideration of an Entity's Ability to Continue as a Going Concern -- Subsequent Events and Subsequently Discovered Facts -- Reference to the Work of Other Accountants in an Accountant's Review Report -- Supplementary Information That Accompanies Reviewed Financial Statements and the Accountant's Review Report Thereon -- Required Supplementary Information -- Change in Engagement From Audit to Review -- Review Documentation -- Application and Other Explanatory Material -- Scope and Applicability of This Section -- Objective -- Definitions -- Independence -- Acceptance and Continuance of Client Relationships and Review Engagements -- Agreement on Engagement Terms -- Communication With Management and Those Charged With Governance -- Understanding of the Industry -- Knowledge of the Entity -- Designing and Performing Review Procedures -- Analytical Procedures -- Inquiries of Members of Management Who Have Responsibility for Financial and Accounting Matters -- Reconciling the Financial Statements to the Underlying Accounting Records -- Evaluating Evidence Obtained From the Procedures Performed -- Written Representations -- Reporting on the Financial Statements -- Accountant's Review Report on Financial Statements Prepared in Accordance With a Special Purpose Framework -- Comparative Financial Statements. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Communicating to Management and Others Regarding Fraud or Noncompliance With Laws and Regulations -- Emphasis-of-Matter and Other-Matter Paragraphs in the Accountant's Review Report -- Known Departures From the Applicable Financial Reporting Framework -- Alert That Restricts the Use of the Accountant's Review Report -- The Accountant's Consideration of an Entity's Ability to Continue as a Going Concern -- Subsequent Events and Subsequently Discovered Facts -- Reference to the Work of Other Accountants in an Accountant's Review Report -- Supplementary Information That Accompanies Reviewed Financial Statements -- Required Supplementary Information -- Change in Engagement From Audit to Review -- Review Documentation -- Appendix A-Analytical Procedures the Accountant May Consider Performing When Conducting a Review of Financial Statements -- Appendix B-Unusual or Complex Situations to Be Considered by the Accountant When Performing Inquiry Procedures in a Review of Financial Statements -- Exhibit A-Illustrative Engagement Letters -- Exhibit B-Illustrative Representation Letter -- Exhibit C-Illustrations of Accountant's Review Reports on Financial Statements -- AR-C Section 9090 -- Review of Financial Statements: Accounting and Review Services Interpretation of Section 90 -- 1. Considerations Related to Reviews Performed in Accordance With International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements -- AR-C Section 120 -- Compilation of Pro Forma Financial Information -- Introduction -- Scope of This Section -- Effective Date -- Objective -- Definition -- Requirements -- General Principles for Compilations of Pro Forma Financial Information -- Independence -- Acceptance and Continuance of Client Relationships -- Agreement on Engagement Terms. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting--Standards--United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | AICPA |
| Title | Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23 |
| Place, publisher, and date of publication | NC : John Wiley & Sons, Incorporated,c2017 |
| International Standard Book Number | 9781945498787 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5046846">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5046846</a> |
| Public note | Click to View |
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