Audit and accounting guide construction contractors, 2018
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Audit and accounting guide construction contractors, 2018
https://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Acc Audit and accounting guide construction contractors, 2018countants. All rights reserved.I'or information about the procedure for requesting permission to make copies of any part of this work, please email copyright^aicpa.org with your request. Otherwise, requests should be written and mailed to Permissions Department. 220 Leigh Farm Road. Durham. NC 27707 Audit and accounting guide construction contractors, 2018-8110.12 3 4 5 6 7 8 9 0 AAP I 9 8ISBN 978-1 -94830-601 -0 (paperback)ISBN 978-1-94830-602-7 (ePub)IIIPreface(Updated as of July 1, 2018)This guide waAudit and accounting guide construction contractors, 2018
s prepared by the Construction Contractors Guide Committee.About AICPA GuidesThis AICPA Guide has been developed by the AICPA Construction Contractorshttps://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Acc Audit and accounting guide construction contractors, 2018inancial statements in conformity with U.S. generally accepted accounting principles (GAAP).An AICPA guide containing auditing guidance related to generally accepted auditing standards (GAAS) is recognized as an interpretive publication as defined in AƯ-C section 200, Overall Objectives of the Indep Audit and accounting guide construction contractors, 2018endent Auditor and the Conduct of an Audit in Accordance. With Generally Accepted Auditing Standards} Interpretive publications are recommendations onAudit and accounting guide construction contractors, 2018
the application of GAAS in specific circumstances, including engagements for entities in specialized industries.Interpretive publications are issued https://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Acc Audit and accounting guide construction contractors, 2018ther the proposed interpretive publication is consistent with GAAS. The members of the ASB have found the auditing guidance in this guide to be consistent with existing GAAS.Although interpretive publications are not auditing standards, AU-C section 200 requires the auditor to consider applicable in Audit and accounting guide construction contractors, 2018terpretive publications in planning and performing the audit because interpretive publications are relevant to the proper application of GAAS in speciAudit and accounting guide construction contractors, 2018
fic circumstances. If the auditor does not apply the auditing guidance in an applicable interpretive publication, the auditor should document how the https://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Acc Audit and accounting guide construction contractors, 2018PA authorized to speak for the AICPA on all matters related to auditing. Conforming changes made to the auditing guidance contained in this guide are approved by the ASB Chair (or his or her designee) and the Director of the AICPA Audit and Attest Standards Stair. Updates made to the auditing guidan Audit and accounting guide construction contractors, 2018ce in this guide exceeding that of conforming changes are issued alter all ASB members have been provided an opportunity to consider and comment on whAudit and accounting guide construction contractors, 2018
ether the guide is consistent with the Statements on Auditing Standards (SASs).Any auditing guidance in a guide appendix or exhibit (whether a chapterhttps://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Acc Audit and accounting guide construction contractors, 2018should, exercising professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. Although the auditor determines the relevance of other auditing guidance, auditing guidance in a guide1 All AƯ-C sections can be found in AICPA Professional Standard Audit and accounting guide construction contractors, 2018s.a AinnnA Ar*ivappendix or exhibit has been reviewed by the AICPA Audit and Attest Standards staff and the auditor may presume that it is appropriateAudit and accounting guide construction contractors, 2018
.The Financial Reporting Executive Committee (FinREC) is the designated senior committee of the AICPA authorized to speak for the AICPA in the areas ohttps://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Acc Audit and accounting guide construction contractors, 2018by the FinREC Chair (or his or her designee). Updates made to the financial accounting and reporting guidance in this guide exceeding that of conforming changes are approved by the affirmative vote of at least two-thirds of the members of FinREC.This guide does the following:•Identifies certain requ Audit and accounting guide construction contractors, 2018irements set forth in the FASB Accounting Standards Codification® (ASC).•Describes FinREC's understanding of prevalent or sole industry practice conceAudit and accounting guide construction contractors, 2018
rning certain issues. In addition, this guide may indicate that FinREC expresses a preference for the prevalent or sole industry practice, or it may ihttps://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Acc Audit and accounting guide construction contractors, 2018 no view on the matter.•Identifies certain other, but not necessarily all, industry practices concerning certain accounting issues without expressing Fin-REC's views on them.•Provides guidance that has been supported by FinREC on the accounting, reporting, or disclosure treatment of transactions or Audit and accounting guide construction contractors, 2018events that are not set forth in FASB ASC.Accounting guidance for nongovernmental ent ities included in an AICPA Guide is a source of nonauthoritativeAudit and accounting guide construction contractors, 2018
accounting guidance. As discussed later in this preface, FASB ASC is the authoritative source of U.S. accounting and report ing standards for nongovehttps://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Acchttps://khothuvien.cori!AICPAAudit andAccounting GuideConstruction ContractorsJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public AccGọi ngay
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