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Definition
| American Institute of Certified Public Accountants - sets professional requirements, conducts research, publishes materials |
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| Center for Public Company Audit Firms (AICPA Practice Section) |
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Definition
| Private Companies Practice Section (AICPA Practice Section) |
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Definition
| Generally accepted auditing standards (10) |
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Definition
| International Standards on Auditing - issued by the IAPC |
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Definition
| International Auditing Practices Committee of the IFA |
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Definition
| International Federation of Accountants |
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Definition
| Public Company Accounting Oversight Board - created by the Sarbanes-Oxley Act |
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Definition
| Securities and Exchange Commission -Assists in providing investors with reliable info |
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Definition
| Statements on Auditing Standards - issued by AICPA ASB |
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Definition
| Auditing Standards Board (AICPA)- issues SASs |
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Definition
| Initial registration for publicly held companies |
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Definition
| Reports significant events for publicly held companies |
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Definition
| Annual report for publicly held companies |
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Term
| Areas where AICPA has authority to set standards and make rules (5) |
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Definition
1. Auditing Standards (ASB - issues SASs)
2. Compilation & Review Standards (ARSC - issues SSARS)
3. Other attestation standards (SSAE)
4. Consulting services (MCSEC)
5. Code of Professional Conduct (AICPA Committee on Professional Ethics) |
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Definition
| Accounting and Review Services Committee of the AICPA - issues SSARS |
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Definition
| Statements on Standards for Accounting and Review Services - issued by ARSC |
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Definition
| Statements on Standards for Attestation Engagements (AICPA issues re: other attestion engagements) |
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Definition
| Management Consulting Services Executive Committee (AICPA) |
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Definition
| Quality Control Standards Committee (AICPA)- 5 areas that quality control addresses |
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