AICPA audit committee toolkit : government organizations, 2nd edition

https://egrove.olemiss.edu/aicpa_guides/1806/thumbnail.jp

AICPA audit committee toolkit: Not-for-profit organizations; Audit committee toolkit

https://egrove.olemiss.edu/aicpa_comm/1002/thumbnail.jp

AICPA audit committee toolkit : not-for-profit entities

https://egrove.olemiss.edu/aicpa_guides/2724/thumbnail.jp

AICPA audit committee toolkit : government organizations

https://egrove.olemiss.edu/aicpa_guides/2723/thumbnail.jp

Proposed statement of position : compliance and internal control auditing for student financial assistance programs using service organizations : proposed amendment to AICPA audit and accounting guide, Audits of colleges and universities;Compliance and internal control auditing for student financial assistance programs using service organizations : proposed amendment to AICPA audit and accounting guide, Audits of colleges and universities; Exposure draft (American Institute of Certified Public Accountants), 1992, Apr. 29

The U.S. Department of Education (ED) Audit Guide Audits of Student Financial Assistance Programs (ED Audit Guide) requires institutions that participate in its student financial assistance (SFA) programs to engage independent auditors to audit certain aspects of their participation in those programs. Among other reports, auditors who perform such audits are required to issue reports on (1) the participating institutions\u27 compliance with laws and regulations specified in the ED Audit Guide, and (2) the internal control structure used by participating institutions in administering the student financial assistance programs. The ED Audit Guide requires an institution\u27s auditor\u27s reports on compliance and the internal control structure to encompass any functions performed by service organizations, as defined in this proposed statement of position. This proposed statement of position would amend the Audit and Accounting Guide Audits of Co/leges and Universities to: 1. Provide guidance on an institution\u27s auditor\u27s responsibilities when auditing compliance with the requirements applicable to SFA programs and the internal control structure over compliance at an institution that engages a service organization to perform certain functions related to the administration of its SFA program. 2. Provide guidance on a service organization\u27s auditor\u27s responsibilities when auditing compliance with the requirements applicable to SFA programs and the internal control structure over compliance at a service organization that performs certain functions related to the administration of an SFA program.https://egrove.olemiss.edu/aicpa_sop/1568/thumbnail.jp

Key stakeholders’ perspectives towards UK new-build housing defects

Purpose: Research on housing defects has limited its enquiry to the classifications of defects, potential impact of defects, and their detection and remediation during construction and the builder’s liability period, without considering the warranty period. This paper aims to better understand which impacts of defects are perceived as important by the key stakeholders involved in their detection and remediation over the construction, builder’s liability and insurer’s warranty periods. Design/methodology/approach: The questionnaire survey approach was used. The questionnaire distribution list was drawn from the UK’s largest warranty provider and approved inspector’s records. The questionnaire was distributed to 2003 people, receiving 292 responses, a response rate of 15%. Findings: This research challenges the assertion that the house building industry (i.e. house builders, building inspectors and warranty providers) is predominantly cost focused and finds that the potential impact of defects on home occupants are their primary concern. In contrast, the home occupants’ appear solely focused on the disruption defects caused on their daily lives and perceive a lack customer focus in the house building industry. Originality/value: This study provides empirical evidence of the contrasting view of the house building industry and home occupants with respect to the prioritisation of the impacts of defects. Further, this research offers house builders an alternative approach to determine which defects should be targeted for reduction purposes which may lead to improved levels of customer satisfaction

AICPA audit committee toolkit : public companies

https://egrove.olemiss.edu/aicpa_guides/1582/thumbnail.jp

Transparency-generated trust: the problematic theorization of public audit

Public audit has been under‐theorized, the existing literature too dominated by institutional description. Public audit may be interpreted as promoting transparency in order to generate trust, thus leading to legitimacy. Disaggregating transparency and trust, the article develops a subtler analysis of their role in public audit. By integrating collibration into the processes of economization, the governance of public audit and its operational activities are illuminated. Expected to be bloodhound, not just watchdog, public audit space is currently contested and can be forcibly evacuated. Transparency‐generated trust might be the outcome, but providing a well‐evidenced transparency should be public audit's mission

Comment letters to the National Commission on Commission on Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 1

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AICPA audit committee toolkit : Not-for-profit organizations

https://egrove.olemiss.edu/aicpa_guides/1752/thumbnail.jp