PPT-Engagements Performed in Accordance with Statements on Standards for Accounting and Review

Presented by David LaRosa CPA CGMA CCIFP 1 David A LaRosa CPA CGMA CCIFP Shareholder Mayer Hoffman McCann PC Director CBIZ MHM LLC With over twenty years of experience in public . of the New Comprehensive Definition . of . Attest. Gary . McIntosh. AICPA . Co-Chair, Uniform Accountancy Act Committee. September 9, 2014. Attest services are . unique. Can . only. be performed by a CPA operating within a CPA firm.. Developed and presented by Samuel A. Monastra, CPA. SAMUEL A. MONASTRA, CPA. Mr. Monastra has extensive experience with publicly held companies and large privately held companies. Industry focus: manufacturing, life sciences & technology, financial services, and public sector. . Monica J. Stern, Certified Public Accountant. What is an audit?. An audit is a . prescribed process. a Certified Public Accountant applies to . your financial statements. in order to provide the . end user. The Environment of Accounting Research. The accounting environment. Accounting standards are influenced by:. Federal bodies. Tax laws. Specialized industries. Inconsistencies in practice. Disagreements among constituents. Chapter 11. 2. Learning Objectives. Define fraud as it relates to financial statements.. Identify the main groups of people who commit financial statement fraud.. List the primary reasons people commit financial statement fraud.. Heidi E. White, CPA. Partner . vavrinek. , trine, day & co., . llp. October 2, 2014. GASB Statements . GASB Statements. Overview of Governmental Accounting Standards Board. Recent Proposals and Pronouncements. RICHARD G. SCHROEDER . MYRTLE . W. CLARK . JACK . M. CATHEY. THEORY . AND. ANALYSIS: . TEXT AND CASES. 11. TH. EDITION. CHAPTER 1. THE DEVELOPMENT OF ACCOUNTING THEORY. Introduction. What is theory?. Clarifying the Attestation Standards. Commonly known . as . attestation standards. Apply to engagements . that address subject matter . other than historical financial . statements. , . e.g. : . an . Chapter 8. Assurance services. “Independent professional services that improve the quality of information, or its context, for decision makers”. Adds value to the user, not just the report. Three party contracts – the client, the assurer, and the third party to whom the accountant is providing assurance. Frederick D. S. Choi . Gary K. Meek. Chapter 4: . COMPARATIVE . . ACCOUNTING: . The Americas and . . Asia. Learning objective:. Ray Butler, Jr., CPA. TNSBA Investigator. Don Mills, CPA, CFE, CFF. TNSBA Investigator. Today, Let’s Play 20 Questions . Where did these 20 questions come from?. Attendees at our previous seminars. and . Conceptual Framework for Financial Reporting. ACCT-3030. 1. 1. Basic Definitions. What is accounting?. the identification, measurement, and communication of financial information. about economic entities. Business Essentials Twelfth Edition Chapter 15 The Role of Accountants and Accounting Information Copyright © 2019, 2016, 2013 Pearson Education, Inc. All Rights Reserved. Introduction In this chapter we -1- 325.672.4000800.588.2525325.672.7049www.dkcpa.com Independent Auditor's Report To the Institutional Licensee of -: We have audited the accompanying financial statements of KACU-FM (a nonprof