Auditor's letter handbook.
2014
Items
Details
Title
Auditor's letter handbook.
Added Corporate Author
American Bar Association. Audit Responses Committee.
Imprint
Cleveland : American Bar Association, 2014.
Description
1 online resource
Series
LexisNexis digital library.
Formatted Contents Note
Cover; Title Page; Copyright; Contents; An Introductory Update by the ABA Business Law Section Audit Responses Committee (April 2013); Introduction to the Auditor's Letter Handbook, First Edition (December 1976); Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information (31 BUS. LAW. 1709 [1976]); PREAMBLE; STATEMENT OF POLICY; COMMENTARY; APPENDIX A
Excerpts from Statement of Financial Accounting Standards No. 5 (Accounting for Contingencies)*; ANNEX A:; Illustrative form of letter for use by outside practitioner or law firm.
Illustrative form of letter for use by inside counselFirst Report of the Committee on Audit Inquiry Responses Regarding Introductory Analysis and Guides to Statement of Policy (31 BUS. LAW. 1737 [1976]); Introductory Analysis and Guides; Illustrative Form of Letter of Audit Inquiry; Second Report of the Committee on Audit Inquiry Responses Regarding Initial Implementation of the Statement of Policy (32 BUS. LAW. 177 [1976]); A lawyer's professional responsibility with respect to unasserted possible claims.
Disclosure advice does not require determinations regarding content of financial statementsTreatment of pending investigations where no overtly threatened charges; Gain contingencies; Report of the Subcommittee on Audit Inquiry Responses Regarding Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretation AU Section 337 (45 BUS. LAW. 2245 [1990]).
Report of the Committee on Law and Accounting, December 17, 1996, Regarding Guidance on the Privilege Issue (with discussion from Lawyers' Replies to Auditors: Guidance on the Privilege Issue, BUSINESS LAW TODAY Sept./Oct. 1996, 64)Committee on Audit Responses, Statement on Effect of FIN 48 on Audit Response Letters (64 BUS. LAW. 389 [2009]); Committee on Audit Responses, Statement on the Effect of the FASB Codification on Audit Response Letters (65 BUS. LAW. 491 [2010]); AICPA AU Section 337: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments.
AU 337A: Appendix-Illustrative Audit Inquiry Letter to Legal Counsel**AU 337B: Exhibit I-Excerpts from FASB Accounting Standards Codification 450, Contingencies; AU 337C: Exhibit II-ABA Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information; AICPA AU Section 9337: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of Section 337; PCAOB AU Section 337: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments; AU 337A: Appendix-Illustrative Audit Inquiry Letter to Legal Counsel.
Excerpts from Statement of Financial Accounting Standards No. 5 (Accounting for Contingencies)*; ANNEX A:; Illustrative form of letter for use by outside practitioner or law firm.
Illustrative form of letter for use by inside counselFirst Report of the Committee on Audit Inquiry Responses Regarding Introductory Analysis and Guides to Statement of Policy (31 BUS. LAW. 1737 [1976]); Introductory Analysis and Guides; Illustrative Form of Letter of Audit Inquiry; Second Report of the Committee on Audit Inquiry Responses Regarding Initial Implementation of the Statement of Policy (32 BUS. LAW. 177 [1976]); A lawyer's professional responsibility with respect to unasserted possible claims.
Disclosure advice does not require determinations regarding content of financial statementsTreatment of pending investigations where no overtly threatened charges; Gain contingencies; Report of the Subcommittee on Audit Inquiry Responses Regarding Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretation AU Section 337 (45 BUS. LAW. 2245 [1990]).
Report of the Committee on Law and Accounting, December 17, 1996, Regarding Guidance on the Privilege Issue (with discussion from Lawyers' Replies to Auditors: Guidance on the Privilege Issue, BUSINESS LAW TODAY Sept./Oct. 1996, 64)Committee on Audit Responses, Statement on Effect of FIN 48 on Audit Response Letters (64 BUS. LAW. 389 [2009]); Committee on Audit Responses, Statement on the Effect of the FASB Codification on Audit Response Letters (65 BUS. LAW. 491 [2010]); AICPA AU Section 337: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments.
AU 337A: Appendix-Illustrative Audit Inquiry Letter to Legal Counsel**AU 337B: Exhibit I-Excerpts from FASB Accounting Standards Codification 450, Contingencies; AU 337C: Exhibit II-ABA Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information; AICPA AU Section 9337: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of Section 337; PCAOB AU Section 337: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments; AU 337A: Appendix-Illustrative Audit Inquiry Letter to Legal Counsel.
Summary
This ABA best seller is a must-have resource for inside and outside counsel in dealing with the auditor's need for corroboration of information furnished by management concerning litigation, claims, and assessments.
Source of Description
Vendor-supplied metadata.
Location
www
Available in Other Form
Print version: Auditor's letter handbook.
Linked Resources
Access via CalNet ID
Language
English
ISBN
9781614389743 (electronic book)
1614389748 (electronic book)
9781614389736 (paperback)
161438973X (paperback)
1614389748 (electronic book)
9781614389736 (paperback)
161438973X (paperback)
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Electronic Resources
Electronic Resources