Audit and accounting guide entities with oil and gas producing activities
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Audit and accounting guide entities with oil and gas producing activities
AUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican Institute Audit and accounting guide entities with oil and gas producing activities of Certified Public Accountants, Inc.New York. NY 10036-8775All lights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please e-mail copy 'right@aicpa.org with your request. Otherwise, requests should be written and mailed to the Perm Audit and accounting guide entities with oil and gas producing activitiesissions Department, AICRA. 220 Leigh Fann Road Durham. NC 27707-8110.12 3 4 5 6 7 8 9 0 AAP 19 8 7 6 5 4IIIPrefaceAbout AICPA Audit and Accounting GuiAudit and accounting guide entities with oil and gas producing activities
desThis AICPA Audit and Accounting Guide has been developed by the AICPA Entities With Oil and Gas Producing Activities Task Force to assist managemenAUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican Institute Audit and accounting guide entities with oil and gas producing activities in performing and reporting on their audit engagements.The Financial Reporting Executive Committee (FinREC) is the designated senior committee of the AICPA authorized to speak for the AICPA in the areas of financial accounting and reporting. Conforming changes made to the financial accounting and r Audit and accounting guide entities with oil and gas producing activitieseporting guidance contained in this guide are approved by the FinREC Chair (or his or her designee). Updates made to the financial accounting and repoAudit and accounting guide entities with oil and gas producing activities
rting guidance in this guide exceeding that of conforming changes are approved by the affirmative vote of at least two-thirds of the members of FinRECAUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican Institute Audit and accounting guide entities with oil and gas producing activitiesfication* (ASC ).•Describes FinREC’s understanding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that FinREC expresses a preference for the prevalent or sole industry practice, or it may indicate that FinREC expresses a preference for another Audit and accounting guide entities with oil and gas producing activitiespractice that is not the prevalent or sole industry practice; alternatively. FinREC may express no view on the matter.•Identifies certain other, but nAudit and accounting guide entities with oil and gas producing activities
ot necessarily all, industry practices concerning certain accounting issues without expressing FinREC’s views on them.•Provides guidance that has beenAUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican Institute Audit and accounting guide entities with oil and gas producing activitiesdance for nongovernmental entities included in an AICPA Audit and Accounting Guide is a source of nonauthoritative accounting guidance. As discussed later in this preface, FASB ASC is the authoritative source of U.S. accounting and reporting standards for nongovernmental entities, in addition to gui Audit and accounting guide entities with oil and gas producing activitiesdance issued by the SEC. Accounting guidance for governmental entities included in an AICPA Audit and Accounting Guide is a source of authoritative acAudit and accounting guide entities with oil and gas producing activities
counting guidance described in category (b) of the hierarchy of GAAP for state and local governmental entities and has been cleared by the GovernmentaAUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican Institute Audit and accounting guide entities with oil and gas producing activities Professional Standards, ET sec. 203 par. .01).Auditing guidance included in an AICPA Audit and Accounting Guide is recognized as an interpretive publication as defined in AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepte Audit and accounting guide entities with oil and gas producing activitiesd Auditing Standards (AICPA, Professional Standards). Interpretive publications are recommendations on the application of generally accepted auditingAudit and accounting guide entities with oil and gas producing activities
standards (GAAS) in specific circumstances, including engagements for entities in specialized industries.AAG-OGP ivAn interpretive publication is issuAUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican Institute Audit and accounting guide entities with oil and gas producing activitieswhether the proposed interpretive publication is consistent with GAAS. The members of the ASB have found this guide to be consistent with existing GAAS.Although interpretive publications are not auditing standards, AƯ-C section 200 requires the auditor to consider applicable interpretive publication Audit and accounting guide entities with oil and gas producing activitiess in planning and performing the audit because interpretive publications are relevant to the proper application of GAAS in specific circumst ances. IfAudit and accounting guide entities with oil and gas producing activities
the auditor does not apply the auditing guidance included in an applicable interpretive publication, the auditor should document how the requirementsAUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican Institute Audit and accounting guide entities with oil and gas producing activitiesd 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 guidance in this g Audit and accounting guide entities with oil and gas producing activitiesuide exceeding that of conforming changes are issued after all ASB members have been provided an opportunity to consider and comment on whether the guAudit and accounting guide entities with oil and gas producing activities
ide is consistent with the Statements on Auditing Standards.RecognitionAICPAAuditing Standards Board Mike Santay, ASB Member Bruce p. Webb, ChairSenioAUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican Institute AUDIT & ACCOUNTING GUIDEEntities WithOil and GasProducingActivitiesJanuary 1,2014Al CPA)'https://khothuvien.cori!Copyright ©2014 byAmerican InstituteGọi ngay
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