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accounting auditing research
Accounting and Auditing Research Tools and Strategies 9th edition Thomas Weirich, Thomas Pearson, Natalie Tatiana - Solutions
Company X-Co has a $10,000,000 gain from exercising stock options. What topic and subtopics would the researcher highlight in the left navigation panel to discover the relevant authority to resolve the issue?
Use the topical categories in the left navigation panel of the Codification to identify the first three subtopics within the general topic of Presentation.
Briefly explain the distinction between qualitative and quantitative analysis in conducting data analytics.
What are some tools to help in using a database?
Credit Financial often transfers its loans to other financial institutions with recourse in order to maintain a certain level of cash on hand. In the past, these transfers have been recorded as sales. However, Thrifty Cash is unable to collect on one of the loans bought from Credit Financial.
Medical Devices Inc. is a public company that trades its securities on the American Stock Exchange. The company needs to increase sales in the month of December by $3 million. Management has determined that the company has products available to ship to customers prior to year-end. Medical
Below, find a modified partial property, plant and equipment footnote text for ABC Company. Property, plant and equipment are stated at cost. Depreciation is recorded principally by the straight-line method over the estimated useful lives of the assets. No purchases or sales were made throughout
What are the advantages of commercial databases compared to free Internet sources?
How are FASB members chosen?
Briefly explain the PCC Decision-Making Framework.
What is the PCC?
What two governmental organizations were added to the list of sponsoring organizations of the FAF due to the establishment of the GASB’s authoritative status?
Access the IIA website (www.theiia.org). List three upcoming training events along with the respective venues.
Access the AICPA website (www.aicpa.org). Under Accounting Standards, locate and list the three most recently issued exposure drafts of the Accounting Standards Executive Committee.
Access the FEI website (www.fei.org). Locate and list the three most recently issued comment letters to the FASB.
Are ASUs authoritative?
Access the SEC website (www.sec.gov) and answer the following:a. List the two most recently issued proposed rules.b. Locate and briefly describe the SEC’s Internet Enforcement Program located under the Enforcement Division.
Is the content within the Codification authoritative?
Access the FASB website (www.fasb.org) and answer the following:a. List the titles of the two most recently issued ASUs.b. Examine 2014, 2015, and 2016 ASUs. Identify and list the PCC ASUs.
Identify the authoritative publications of the AICPA.
Access the GASB website (www.gasb.org). List and summarize the GASB Concept Statements.
Access the FASB website (www.fasb.org), click the FASB Facts link, and name the current FASB Board members.
Explain the difference in the revised Bloom’s Taxonomy between Understanding and Evaluating.
Indicate the needed capitalization in the following sentences:a. The auditor said, “we must have these work papers completed by tomorrow.”b. When do we have to file our taxes?c. Is the conference in dallas or austin, texas?
How does writing a client letter differ from writing a memo to the file?
What are special concerns with e-mails?
Critically analyze why an asset is an asset.
What are the elements of plain English?
Explain why plain English writing does not mean deleting complex information.
What six principles of clear writing does SEC Release 33-7380 identify?
Discuss how critical thinking relates to the term professional skepticism.
Discuss what grasping the meaning of a statement or comprehension implies.
Discuss the highest level of thinking according to Bloom’s taxonomy.
Provide an example of structured and unstructured data.
Define data analytics.
As an accountant for Microsoft, you are conducting accounting research related to pension accounting, would you utilize the standards of the AICPA, GAO, FASB, or the PCAOB? Why?
If one is researching for accounting standards related to a federal government agency, which standard setter would you focus your research on?
If authoritative literature does not exist, what steps might the researcher take?
Why did the SEC bring an enforcement action against a CPA concerning research?
What skills are important and tested in the CPA exam?
Explain what is meant by problem distillation and its importance in the research process.
Explain the five basic steps in research.
What consequences are considered in the standard-setting process?
Explain how the research process adds value to the services offered by an accounting firm.
Explain the analogy of the California court decision dealing with legal research as it relates to the accounting practitioner.
Identify the characteristics that an accounting practitioner should possess.
Differentiate between theoretical and applied research.
What are the functions or responsibilities of the policy committee and executive subcommittee in a multi office firm?
Access the AICPA website (aicpa.org) and click on the publications link and name two major publications of the AICPA.
What is the objective of accounting, auditing, and tax research?
In auditing an international company, or a subsidiary of an international company, you would more than likely need to follow the auditing standards of the International Auditing & Assurance Standards Board. Access the IAASB’s website (www.iaab.org) and click on the publications and resources
Why is accounting, auditing, and tax research necessary?
In auditing a public company, you decided to access the PCAOB website (www.pcaobus.org), click on standards followed by clicking on quality controls standards and identify by title two quality control standards.
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