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The AICPA is the world’s largest member association representing the accounting profession that sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments.
The U.S. Government Accountability Office is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars.
This book is an up-to-date, comprehensive guide to auditing standards (SASs, SSAEs, SSARSs and Interpretations), practices, and procedures for 2022 set by the AICPA, under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS in order to meet AICPA standards, and this Guide explains them clearly, providing explicit information on how to conduct your analyses accurately, effectively and efficiently. It gives practical direction on the steps necessary to comply with GAAS for the entire auditing process. It includes explanations of all attestation and review, compilation, and preparation standards, and a glossary of relevant terminology. It includes areas like Materiality, Audit reports, ERISA audits, SSAE direct examination engagements, and Practitioner's review reports.
The most comprehensive guide to US GAAP—a one-stop place that helps you stay up-to-date on interpretation and explanation of the relevant principles as they change. Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics--including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules.
Streamline financial statement preparation with this cross-referenced guide. FSDM is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.
Audit Guide by AICPA StaffThis new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.
This book addresses the practice of internal auditing using GAAS (Generally Accepted Auditing Standards), GAGAS (Generally Accepted Government Auditing Standards) and International Standards for the Professional Practice of Internal Auditing (Standards) as enunciated by the IIA. Unique in that it is primarily written to guide internal auditors in the process and procedures necessary to carry out professionally accepted internal audit functions, it includes everything necessary to start, complete and evaluate an internal audit practice, simplifying the task for even non-professionals.
Although the concept "Cash is King" is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European and US listed companies in the past recent years. Using a model which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest listed companies. These findings have implications for continued requirements for disclosure of cash flow information under IAS 7.
Drawing on a wide range of international examples, the author presents statistical studies, case material, and standard-setters' opinions on company accounting before, during, and after M&A. The book explores the challenges for standard-setters in regulating information flows during and after M&A, and for others wishing to learn from financial statements how a deal has affected performance. This readable book is targeted not just at accounting specialists, but at anyone who is comfortable reading the serious financial press, who is intrigued by what is going on in the massive M&A market, and wants to be better-informed about M&A.
Artificial Intelligence (AI) is poised to completely transform accounting and auditing professions, yet its current application within these areas is limited and fragmented. Existing AI implementations tend to solve very narrow business issues, rather than serving as a powerful tech framework for next-generation accounting. This book describes how and why AI can be comprehensively integrated within audit management, leading to better automated models, forensic accounting, and beyond.
This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evaluating the financial reporting of an auditee--a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). Focused on private sector financial statement auditing, the book includes perspectives on social theory, history and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events.
Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit.
This broad-ranging book covers FASB accounting and reporting developments that apply to all companies. The author presents implementation guidelines and disclosure illustrations from actual financial statements.
An author who is expert in the field delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case. The book emphasizes the use of best evidence as you work through problem-solving data analysis techniques that address the common challenge of imperfect and incomplete information. Intended for for practicing and aspiring fraud examiners and investigators, accountants, and auditors.
Since the global financial crisis of 2007–8, new laws and regulations have been introduced to improve transparency in financial reporting. Despite dramatically increased flow of information to shareholders and the public, the volume of data is not always meaningful or useful. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. The book provides a timely exploration of the industry’s failings and present difficulties, and the possible impact of future disruption.
This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry.
Accessible and practical, this book is for everyone who wants to stop fraud, including those working in accounting and finance, management, specialist functions, such as audit, compliance and security, and anyone else who aspires to be a fraud detective and stop fraud and corruption. It features a series of proven and easy-to-follow recipes show how to find the tell-tale signs of fraud and corruption and work with colleagues to deal with fraud smartly, keeping the organization you work for healthy and clean. How to Find Fraud and Corruption offers wayfinding techniques for identifying and recognizing common frauds (via suppliers, business partners, consultants, customers) and more complex frauds (dirty money havens, bribes, financial reporting, conflicts of interest).
This guide enables the accountant and financial manager to examine and report on the description of a system for manufacturing, producing and distributing goods as well as on the controls within that system using a dynamic, proactive, and agile approach. It will show how to conduct this examination in accordance with the attestation standards. The guide may also be helpful when providing readiness assessments to clients, who are not quite ready for an examination level service and need help to get there. The guide also includes excerpts from the two distinct, but complementary sets of criteria developed by the AICPA to assist practitioners with SOC for Supply Chain engagements.
Learn the latest accounting and auditing developments affecting not-for-profits so that accountants, auditors, and financial managers can prepare financial statements with confidence. This work covers new FASB requirements and information on the latest OMB and Yellow Book developments. It features major program determination and case studies related to revenue recognition and auditing documentation and covers hot topics including:
Previously featured titles
Auditor Essentials: 100 concepts, tools, and techniques for success by Hernan MurdockInternal auditors must know many concepts, techniques, control frameworks, and remain knowledgeable despite the many changes occurring in the marketplace and their profession. This easy to use reference makes this process easier and ensures auditors can obtain needed information quickly and accurately. This book consists of 100 topics, concepts, tips, tools and techniques that relate to how internal auditors interact with internal constituencies and addresses a variety of technical and non-technical subjects. Non-auditors have an easy-to-use guide that increases their understanding of what internal auditors do and how, making it easier for them to partner with them more effectively.
Call Number: CRC e-book
Publication Date: 2019
Corporate Financial Distress by Marisa AgostiniThis book offers an overview of the concept of corporate financial distress, emphasizing the typologies of corporate paths included in this broad concept. It updates academic literature about the evaluation of corporate financial distress from the first studies about failure prediction to the most recent contributions. It also discusses the history of developing going concern standards in both international and U.S. contexts. It is intended for academic researchers of accounting, auditing and finance; practitioners and standard setters
Call Number: Springer e-book
Publication Date: 2018
Fraud Examination Casebook with Documents by William H. Beecken; Clark A. BeeckenThis volume provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation. It has five cases that include over 100 pages of documentation, this guide helps you put your conceptual knowledge to work as you conduct full-length Fraud Examinations from predication through report. It also includes short instructional narratives guide you through tools like horizontal and vertical analysis, report writing, and other important tasks, while Excel templates streamline the process and kick start your investigation.
Call Number: Wiley e-book
Publication Date: 2017
M&A Disputes by A. Vincent Biemans; Gerald M. HansenWith deep insight from experts in the field--including valuable advice from the arbitrator's perspective--this book guides you through the entire process to explore the variables at work, including GAAP. The high volume of M&A transactions makes post-closing price adjustment provisions and accounting arbitrations a critical part of doing business.
Call Number: Wiley ebook
Publication Date: 2017
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This 2021 reference is a revised and comprehensive resource on the latest international standards, as outlined by the IASB. The guide contains a wide range of practical examples and guidance on the expanding framework for unified financial reporting. The authors provide clear IFRIC interpretations and includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases, IFRS 17 Insurance Contracts, and incorporates the revised Conceptual Framework for Financial Reporting 2018. The authors are experts on IFRS® from PKF International, a firm that provides high quality audit, accounting, tax, and business advisory solutions to international and domestic organizations.
This book covers the diagnosis of financial statements by analyzing the differences in the structure of financial reporting under these two systems.
Accrual practices and reform experiences in OECD countries by OECD and International Federation of AccountantsFinancial reporting is one of the foundations of good fiscal management. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.
The International Accounting Standards Board Foundation is a not-for-profit international organisation responsible for developing a single set of high-quality global accounting standards, known as IFRS Standards.
The International Federation of Accountants supports the development of high-quality international standards and promoting their adoption and implementation, building the capacity of professional accountancy organizations, and speaking out on public interest issues.
The Public Accounting Oversight Board establishes auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports.
Research Articles & News Sources
Auditing topics - research and news
Accounting, Tax, & Banking CollectionThis link opens in a new windowThis ProQuest database contains highly-ranked global and scholarly journals, current news and trade journals on topics in accounting, banking and taxation. It's useful for articles on the trends and history influencing important accounting and tax issues of the day.
Business Source CompleteThis link opens in a new windowDates of coverage vary, some journals back to early 20th century. Abstracts and full text in virtually all subject areas related to Business, Management and Finance. Journal and magazine articles; also books, industry reports, company profiles, SWOT analysis, much more
RIA CheckpointThis link opens in a new windowThis top resource for accounting professional practice and academic research includes many types of information: accounting & auditing guides and standards; federal and state law reporters; international financial reporting and taxation materials; interpretations and research articles; news and updates; and tools and tables. Students may set up a Checkpoint User ID with their @ucsd.edu to get additional features. Faculty login URL. Student accounts expire June 30 and December 31, and need to be renewed.
Tax NotesThis link opens in a new windowGet daily news updates on U.S. federal tax policy developments, cases and regulations.
Note: First time you access it: create an account from on campus/client vpn using your @ucsd.edu email, then follow the “UC San Diego Library? - Register Here” prompt.. Tax Notes User Guide: tips on navigation, free content, search features, setting up email alerts and more.
HeinOnlineThis link opens in a new windowFull text of law reviews/legal periodicals plus primary sources such as the Code of Federal Regulations; Federal Register; Foreign Relations of the United States (FRUS); Treaties and Agreements Library; United States Code; U.S. Attorney General Opinions; U.S. Congressional Documents; U.S. Federal Agency Documents, Decisions, and Appeals; U.S. Federal Legislative History Library; U.S. Statutes at Large; State Session Laws Library; State Statutes: A Historical Archive; World Constitutions Illustrated; World Treaty Library. Includes additional databases: National Survey of State Laws; Subject Compilations of State Laws; Immigration Law & Policy in the U.S.; Indigenous Peoples of the Americas: History, Culture & Law; Women and the Law (Peggy); Religion and the Law;
Westlaw Campus ResearchThis link opens in a new windowFull text access to federal and state court cases, laws and regulations; law reviews, legal periodicals, and encyclopedias; European Union legal documents; and legal guides. Also includes some news sources.
ProQuest Dissertations and ThesesThis link opens in a new windowRanging from 1861 to those accepted last semester. Where available, it provides 24-page previews. Most UC dissertations from mid-1990s forward are available for full-text PDF download.
Primarily news sources
Nexis UniThis link opens in a new windowNexis Uni contains thousands of full-text sources including newspapers, wires, transcripts, newsletters, magazines, trade journals; also industry news, company information, law reviews, court decisions, statutes. Coverage dates vary. International and U.S. sources. (Previously called Lexis Nexis Academic).
FactivaThis link opens in a new windowFactiva.com provides access to over 16,000 global sources including: * 1,000+ Global and local newspapers * 3,000+ Journals and magazines * 30,000+ Company Reports. Factiva.com delivers content in 27 languages, from Arabic to Vietnamese.
Scroll down on the landing page to the Newstand: US section for the latest content of Wall Street Journal, USA Today, Los Angeles Times, New York Times, Washington Post, Chicago Tribune, Barron's & more.
Wall Street Journal (ProQuest)This link opens in a new windowThis ProQuest site includes coverage of WSJ Eastern Edition, 1984-present; WSJ Online, 2010-present; and WSJ: The Magazine, 2011-present. This PQ version has a powerful and precise search engine for finding specific items or topics.
The EconomistThis link opens in a new windowUse this link to get to the UCSD subscription to The Economist online, which covers recent contents. We also have a special link for The Economist Historical Archive (covers 1823-2015).