National CPE Curriculum: a pathway to excellence

https://egrove.olemiss.edu/aicpa_comm/1122/thumbnail.jp

National CPE Curriculum : a pathway to excellence

https://egrove.olemiss.edu/aicpa_assoc/1095/thumbnail.jp

National Curriculum, a Pathway to Excellence; Exposure Draft (American Institute of Certified Public Accountants), 1986, Jan. 31

https://egrove.olemiss.edu/aicpa_sop/1762/thumbnail.jp

Health care industry developments - 2000/01; Audit risk alerts

https://egrove.olemiss.edu/aicpa_indev/1100/thumbnail.jp

Effect of information technology on the auditor\u27s consideration of internal control in a financial statement audit; Statement on auditing standards, 094

This Statement provides guidance on the independent auditors consideration of an entity\u27s internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the objectives and components of internal control, and explains how an auditor should consider internal control in planning and performing an audit. In particular, this Statement provides guidance about implementing the second standard of field work: A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed.https://egrove.olemiss.edu/aicpa_sas/1102/thumbnail.jp

AICPA audit and accounting manual as of July 1, 2007 : nonauthoritative technical practice aid

https://egrove.olemiss.edu/aicpa_guides/1978/thumbnail.jp

Privacy and Health Information Technology

The increased use of health information technology (health IT) is a common element of nearly every health reform proposal because it has the potential to decrease costs, improve health outcomes, coordinate care, and improve public health. However, it raises concerns about security and privacy of medical information. This paper examines some of the “gaps” in privacy protections that arise out of the current federal health privacy standard, the Health Insurance Portability and Accountability (HIPAA) Privacy Rule, the main federal law which governs the use and disclosure of health information. Additionally, it puts forth a range of possible solutions, accompanied by arguments for and against each. The solutions provide some options for strengthening the current legal framework of privacy protections in order to build public trust in health IT and facilitate its use for health reform. The American Recovery and Reinvestment Act (ARRA) enacted in February 2009 includes a number of changes to HIPAA and its regulations, and those changes are clearly noted among the list of solutions (and ARRA is indicated in the Executive Summary and paper where the Act has a relevant provision)

Auto dealership industry developments - 1999/2000; Audit risk alerts

https://egrove.olemiss.edu/aicpa_indev/1012/thumbnail.jp