- Industria: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
公式的な見解カバー コンパイルされ、契約を確認します。コンパイルは、保証を表現せずに管理 （オーナー） の表現である財務諸表情報の形で提示されています。レビューは問い合わせと限られた保証ステートメントと一致している米国一般に彼らのためにすべきである素材の変更がないことを表現するために会計士の基礎を提供する分析的手続公正なる会計。
Industry:Accounting
エンティティ、顧客またはビジネスを電子的に取引するサプライヤーの間の通信の使用です。電子メッセージの交換によって完全購入、出荷、請求、現金領収書、現金支出を完了ことができます。
Industry:Accounting
According to Rule 203 of the AICPA Code of Professional Conduct, GAAP for nongovernment entities include (in a conflict the source earlier in the list prevails): 1. FASB Statements and Interpretations, APB Opinions, ARBs. 2. FASB Technical Bulletins, AICPA Guides and AICPA Statements of Position. 3. Positions of the FASB Emerging Issues Task Force and AICPA Practice Bulletins. 4. AICPA accounting interpretations, FASB staff "Qs and As", and widely recognized industry practices. 5. FASB Concepts Statements, textbooks, articles.
Industry:Accounting
The ten auditing standards adopted by the membership of the AICPA. Auditing standards differ from audit procedures in that "procedures" relate to acts to be performed, whereas "standards" deal with measures of the quality of the performance of those acts and objectives of the procedures.
Industry:Accounting
A book issued by the comptroller general of the United States, sometimes called the "yellow book." Government Auditing Standards contains standards for audits of government organizations, programs, activities, and functions and of government assistance received by contractors, not-for-profit organizations, and other nongovernment organizations. These standards, which include designing the audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on determination of financial statement amounts, are followed when required by law, regulation, agreement, contract, or policy. For financial audits, Government Auditing Standards prescribes fieldwork and reporting standards beyond those required by GAAS.
Industry:Accounting
