{"rollups":{"reference":{},"newspaper":{},"image":{}},"elapsedQueryTime":85,"totalRequestTime":116,"facetFields":[],"recommendationLists":{},"query":{"pageSize":10,"textFilters":[],"rangeFilters":[],"facetFields":[],"sort":[],"rangeFacetFields":[],"isHoldingsOnlyEnabled":true,"facetValueGroupFilters":[],"pageNumber":1,"inclusiveFacetValueFilters":[],"searchTerms":[],"queryString":"s.ho=t&s.ps=10&s.q=ISSN%3A%280006-1200%29&s.pn=1&s.fvf=IsFullText%2Ctrue%2Cf","facetValueFilters":[{"isNegated":false,"fieldName":"IsFullText","value":true,"removeCommand":"removeFacetValueFilter(IsFullText,true)","negateCommand":"negateFacetValueFilter(IsFullText,true)"}],"textQueries":[{"textQuery":"ISSN:(0006-1200)","removeCommand":"removeTextQuery(ISSN\\:\\(0006-1200\\))"}]},"rangeFacetFields":[],"version":"2.0.0","didYouMeanSuggestions":[],"queryTime":71,"recordCount":193,"pageCount":20,"documents":[{"ExternalDocumentID":[3259758791],"Issue":[6],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_32597587913"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 930, Interim Financial Information, addresses the auditor's responsibility when engaged to review interim financial information. \"Interim..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20140330],"Abstract":["  AU-C Section 930, Interim Financial Information, addresses the auditor's responsibility when engaged to review interim financial information. \"Interim financial information\" refers to financial information comprising either a complete or condensed set of financial statements covering: 1. periods less than a full year; or 2. a 12-month period ending on a date other than the entity's fiscal year-end. When performing an engagement to review interim financial information, the auditor's objective is to obtain a basis for reporting whether he or she is aware of any material modifications that should be made to the interim financial information for it to be in accordance with the applicable financial reporting framework through performing limited procedures. This GAAS Update Service focuses on practical issues relating to AU-C Section 930 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCEAq0d1EGeTcXEOcPXRhJWN8Sk5OvDGwlQ5s2ZpbGhoDAEgDFxM","PublicationDate_xml":[{"day":30,"text":20140330,"year":2014,"month":"03"}],"ID":["FETCH-proquest_dll_32597587913"],"SubjectTerms":["GAAS","Audit engagements","Audited financial statements","Reporting requirements","Interim reports"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1511121337"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.3478668],"PQID":[1511121337],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+930%2C+Interim+Financial+Information&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-03-30&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=6&rft.spage=1&rft.externalDocID=3259758791","Volume":[14],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2014],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"inHoldings":true,"AbstractList":["  AU-C Section 930, Interim Financial Information, addresses the auditor's responsibility when engaged to review interim financial information. \"Interim financial information\" refers to financial information comprising either a complete or condensed set of financial statements covering: 1. periods less than a full year; or 2. a 12-month period ending on a date other than the entity's fiscal year-end. When performing an engagement to review interim financial information, the auditor's objective is to obtain a basis for reporting whether he or she is aware of any material modifications that should be made to the interim financial information for it to be in accordance with the applicable financial reporting framework through performing limited procedures. This GAAS Update Service focuses on practical issues relating to AU-C Section 930 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 930, Interim Financial Information"]},{"ExternalDocumentID":[3248126141],"Issue":[5],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_32481261413"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 300, Planning an Audit, addresses the auditor's responsibility for planning an audit of financial statements so that it is performed..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20140315],"Abstract":["  AU-C Section 300, Planning an Audit, addresses the auditor's responsibility for planning an audit of financial statements so that it is performed effectively. Planning an audit involves two stages: establishing an overall audit strategy and developing an audit plan (commonly known as an audit program). It should be noted that AU-C Section 300 does not address specific matters related to planning audits of group financial statements. Such matters are specifically addressed in AU-C Section 600, Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors). This GAAS Update Service focuses on practical issues relating to AU-C Section 300 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFFBuogxybq4hzh66sJIxPiUnJx5Y7QNrImBVYmgMAEerFvw","PublicationDate_xml":[{"day":15,"text":20140315,"year":2014,"month":"03"}],"ID":["FETCH-proquest_dll_32481261413"],"SubjectTerms":["Professional responsibilities","Auditing standards","Audited financial statements","Planning"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1507826081"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.343477],"PQID":[1507826081],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+300%2C+Planning+an+Audit&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-03-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=5&rft.spage=1&rft.externalDocID=3248126141","Volume":[14],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2014],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"inHoldings":true,"AbstractList":["  AU-C Section 300, Planning an Audit, addresses the auditor's responsibility for planning an audit of financial statements so that it is performed effectively. Planning an audit involves two stages: establishing an overall audit strategy and developing an audit plan (commonly known as an audit program). It should be noted that AU-C Section 300 does not address specific matters related to planning audits of group financial statements. Such matters are specifically addressed in AU-C Section 600, Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors). This GAAS Update Service focuses on practical issues relating to AU-C Section 300 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 300, Planning an Audit"]},{"ExternalDocumentID":[3242356021],"Issue":[4],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_32423560213"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 230, Audit Documentation, addresses the auditor's responsibility in an audit of financial statements to prepare audit documentation that..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20140228],"Abstract":["  AU-C Section 230, Audit Documentation, addresses the auditor's responsibility in an audit of financial statements to prepare audit documentation that provides: an adequate record of the basis for the auditor's report; and evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) and, if applicable, legal and regulatory requirements. AU-C Section 230 defines \"audit documentation\" as the \"record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as working papers or workpapers are also sometimes used).\" Audit documentation, which may be in the form of paper, electronic files, or other media, includes: audit programs or plans; confirmations; management representation letters; correspondence (including email); memoranda; analyses; abstracts or copies of client documents; and client-prepared or auditor-prepared schedules. This GAAS Update Service focuses on practical issues relating to AU-C Section 230 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFFRuogxybq4hzh66sJIxPiUnJx5c7QMrZyNDYwBHtxb5","PublicationDate_xml":[{"day":28,"text":20140228,"year":2014,"month":"02"}],"ID":["FETCH-proquest_dll_32423560213"],"SubjectTerms":["GAAS","Professional responsibilities","Auditing standards","Audit evidence"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1506129377"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.3391058],"PQID":[1506129377],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+230%2C+Audit+Documentation&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-02-28&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=4&rft.spage=1&rft.externalDocID=3242356021","Volume":[14],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2014],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"inHoldings":true,"AbstractList":["  AU-C Section 230, Audit Documentation, addresses the auditor's responsibility in an audit of financial statements to prepare audit documentation that provides: an adequate record of the basis for the auditor's report; and evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) and, if applicable, legal and regulatory requirements. AU-C Section 230 defines \"audit documentation\" as the \"record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as working papers or workpapers are also sometimes used).\" Audit documentation, which may be in the form of paper, electronic files, or other media, includes: audit programs or plans; confirmations; management representation letters; correspondence (including email); memoranda; analyses; abstracts or copies of client documents; and client-prepared or auditor-prepared schedules. This GAAS Update Service focuses on practical issues relating to AU-C Section 230 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 230, Audit Documentation"]},{"ExternalDocumentID":[3242354631],"Issue":[3],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_32423546313"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards, addresses the auditor's..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20140215],"Abstract":["  AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards, addresses the auditor's responsibilities regarding quality control procedures for an audit of financial statements and, when applicable, the responsibilities of the engagement quality control reviewer. It applies to audit engagements and, adapted as necessary, to other engagements conducted in accordance with generally accepted auditing standards (GAAS) (e.g., a review of interim financial information conducted pursuant to AU-C Section 930, Interim Financial Information). The auditor's objective under AU-C Section 220 is to implement quality control procedures at the engagement level that provide the auditor with reasonable assurance that: the audit complies with professional standards and applicable legal and regulatory requirements, and the auditor's report issued is appropriate in the circumstances. This GAAS Update Service focuses on practical issues relating to AU-C Section 220 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFFhuogxybq4hzh66sJIxPiUnJx5c7YNObjc0BgBH7hb_","PublicationDate_xml":[{"day":15,"text":20140215,"year":2014,"month":"02"}],"ID":["FETCH-proquest_dll_32423546313"],"SubjectTerms":["Professional responsibilities","GAAS","Auditing standards","Audit engagements","Quality control"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1506129066"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.3353324],"PQID":[1506129066],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+220%2C+Quality+Control+for+an+Engagement+Conducted+in+Accordance+with+Generally+Accepted+Auditing+Standards&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-02-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=3&rft.spage=1&rft.externalDocID=3242354631","Volume":[14],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2014],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"inHoldings":true,"AbstractList":["  AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards, addresses the auditor's responsibilities regarding quality control procedures for an audit of financial statements and, when applicable, the responsibilities of the engagement quality control reviewer. It applies to audit engagements and, adapted as necessary, to other engagements conducted in accordance with generally accepted auditing standards (GAAS) (e.g., a review of interim financial information conducted pursuant to AU-C Section 930, Interim Financial Information). The auditor's objective under AU-C Section 220 is to implement quality control procedures at the engagement level that provide the auditor with reasonable assurance that: the audit complies with professional standards and applicable legal and regulatory requirements, and the auditor's report issued is appropriate in the circumstances. This GAAS Update Service focuses on practical issues relating to AU-C Section 220 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards"]},{"ExternalDocumentID":[3192652021],"Issue":[2],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_31926520213"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Copyright":["Copyright CCH INCORPORATED Jan 30, 2014"],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 560, Subsequent Events arid Subsequently Discovered Facts, requires the auditor to perform audit procedures for the period from the date of the..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20140130],"Abstract":["  AU-C Section 560, Subsequent Events arid Subsequently Discovered Facts, requires the auditor to perform audit procedures for the period from the date of the financial statements to the date of the auditor's report to obtain sufficient appropriate audit evidence that all subsequent events that require adjustment of, or disclosure in, the financial statements have been identified. AU-C Section 585, Consideration of Omitted Procedures after the Report Release Date, addresses the responsibilities of the auditor when, subsequent to the report release date, the auditor becomes aware that certain auditing procedures considered necessary at the time of the audit were omitted. The auditor's objectives under AU-C Section 585 are to assess the effect of omitted procedures of which the auditor becomes aware on the auditor's ability to support the opinion previously expressed on the audited financial statements, and to respond appropriately."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFFxuogxybq4hzh66sJIxPiUnJx6YUIzMTIEddUNjAEgnFv4","PublicationDate_xml":[{"day":30,"text":20140130,"year":2014,"month":"01"}],"ID":["FETCH-proquest_dll_31926520213"],"SubjectTerms":["Auditing standards","Audit engagements","Audit evidence"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1492021058"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.3307076],"PQID":[1492021058],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+560%2C+Subsequent+Events+and+Subsequently+Discovered+Facts%2C+and+AU-C+Section+585%2C+Consideration+of+Omitted+Procedures+after+the+Report+Release+Date&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-01-30&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=2&rft.spage=1&rft.externalDocID=3192652021","Volume":[14],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2014],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"Copyright_xml":[{"notice":"Copyright CCH INCORPORATED Jan 30, 2014"}],"inHoldings":true,"AbstractList":["  AU-C Section 560, Subsequent Events arid Subsequently Discovered Facts, requires the auditor to perform audit procedures for the period from the date of the financial statements to the date of the auditor's report to obtain sufficient appropriate audit evidence that all subsequent events that require adjustment of, or disclosure in, the financial statements have been identified. AU-C Section 585, Consideration of Omitted Procedures after the Report Release Date, addresses the responsibilities of the auditor when, subsequent to the report release date, the auditor becomes aware that certain auditing procedures considered necessary at the time of the audit were omitted. The auditor's objectives under AU-C Section 585 are to assess the effect of omitted procedures of which the auditor becomes aware on the auditor's ability to support the opinion previously expressed on the audited financial statements, and to respond appropriately."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 560, Subsequent Events and Subsequently Discovered Facts, and AU-C Section 585, Consideration of Omitted Procedures after the Report Release Date"]},{"ExternalDocumentID":[3195477911],"Issue":[1],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_31954779113"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Copyright":["Copyright CCH INCORPORATED Jan 15, 2014"],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 720, Other Information in Documents Containing Audited Financial Statements, requires auditors to read the other information in documents..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20140115],"Abstract":["  AU-C Section 720, Other Information in Documents Containing Audited Financial Statements, requires auditors to read the other information in documents containing audited financial statements and the auditor's report thereon and to respond appropriately to inconsistencies in it that may undermine the credibility of the financial statements or the auditor's report. AU-C Section 720 does not address supplementary information presented outside the basic financial statements. This subject is covered in AU-C Section 725, Supplementary Information in Relation to the Financial Statements as a Whole. For purposes of AU-C Section 725, \"supplementary information\" is defined as information presented outside the basic financial statements that is not considered necessary for the fair presentation of the basic financial statements in accordance with the applicable financial reporting framework. AU-C Section 730, Required Supplementary Information, addresses the auditor's responsibility with respect to information that a designated accounting standards setter requires to accompany an entity's basic financial statements."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFGBuogxybq4hzh66sJIxPiUnJ94YdDCZuTkwZxoDAEidFw8","PublicationDate_xml":[{"day":15,"text":20140115,"year":2014,"month":"01"}],"ID":["FETCH-proquest_dll_31954779113"],"SubjectTerms":["Professional responsibilities","Auditing standards","Audited financial statements","Document management"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1492631173"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.326392],"PQID":[1492631173],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+720%2C+Other+Information+in+Documents+Containing+Audited+Financial+Statements%3B+AU-C+Section+725%2C+Supplementary+Information+in+Relation+to+the+Financial+Statements+as+a+Whole%3B+and+AU-C+Section+730%2C+Required+Supplementary+Information&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-01-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=1&rft.spage=1&rft.externalDocID=3195477911","Volume":[14],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2014],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"Copyright_xml":[{"notice":"Copyright CCH INCORPORATED Jan 15, 2014"}],"inHoldings":true,"AbstractList":["  AU-C Section 720, Other Information in Documents Containing Audited Financial Statements, requires auditors to read the other information in documents containing audited financial statements and the auditor's report thereon and to respond appropriately to inconsistencies in it that may undermine the credibility of the financial statements or the auditor's report. AU-C Section 720 does not address supplementary information presented outside the basic financial statements. This subject is covered in AU-C Section 725, Supplementary Information in Relation to the Financial Statements as a Whole. For purposes of AU-C Section 725, \"supplementary information\" is defined as information presented outside the basic financial statements that is not considered necessary for the fair presentation of the basic financial statements in accordance with the applicable financial reporting framework. AU-C Section 730, Required Supplementary Information, addresses the auditor's responsibility with respect to information that a designated accounting standards setter requires to accompany an entity's basic financial statements."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 720, Other Information in Documents Containing Audited Financial Statements; AU-C Section 725, Supplementary Information in Relation to the Financial Statements as a Whole; and AU-C Section 730, Required Supplementary Information"]},{"ExternalDocumentID":[3192652011],"Issue":[24],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_31926520113"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Copyright":["Copyright CCH INCORPORATED Dec 30, 2013"],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report, addresses the auditor's responsibility to express clearly an..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20131230],"Abstract":["  AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report, addresses the auditor's responsibility to express clearly an appropriately modified opinion on the financial statements when the auditor concludes that the financial statements as a whole are materially misstated, or is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement. It defines a modified opinion to include a qualified opinion, an adverse opinion, or a disclaimer of opinion. The decision regarding which type of modified opinion is appropriate depends on the auditor's judgment about the \"materiality\" of the matters giving rise to the modification and the \"pervasiveness\" of their effects, or possible effects, on the financial statements. AU-C Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report, addresses circumstances when the auditor considers it necessary or is required by generally accepted auditing standards, to include additional communications in the auditor's report."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFGRuogxybq4hzh66sJIxPiUnJx6YUIzMTEGVlTEASHAW_w","PublicationDate_xml":[{"day":30,"text":20131230,"year":2013,"month":12}],"ID":["FETCH-proquest_dll_31926520113"],"SubjectTerms":["Professional responsibilities","Auditing standards","Auditors reports","Auditors opinions"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1492020909"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.3218102],"PQID":[1492020909],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+705%2C+Modifications+to+the+Opinion+in+the+Independent+Auditor%27s+Report%2C+and+AU-C+Section+706%2C+Emphasis-of-Matter+Paragraphs+and+Other-Matter+Paragraphs+in+the+Independent+Auditor%27s+Report&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2013-12-30&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=13&rft.issue=24&rft.spage=1&rft.externalDocID=3192652011","Volume":[13],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2013],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"Copyright_xml":[{"notice":"Copyright CCH INCORPORATED Dec 30, 2013"}],"inHoldings":true,"AbstractList":["  AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report, addresses the auditor's responsibility to express clearly an appropriately modified opinion on the financial statements when the auditor concludes that the financial statements as a whole are materially misstated, or is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement. It defines a modified opinion to include a qualified opinion, an adverse opinion, or a disclaimer of opinion. The decision regarding which type of modified opinion is appropriate depends on the auditor's judgment about the \"materiality\" of the matters giving rise to the modification and the \"pervasiveness\" of their effects, or possible effects, on the financial statements. AU-C Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report, addresses circumstances when the auditor considers it necessary or is required by generally accepted auditing standards, to include additional communications in the auditor's report."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report, and AU-C Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report"]},{"ExternalDocumentID":[3151100061],"Issue":[23],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_31511000613"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Copyright":["Copyright CCH INCORPORATED Dec 15, 2013"],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards,..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20131215],"Abstract":["  AU-C Section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards, addresses the overall responsibilities of the independent auditor when conducting an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Specifically, it sets forth the auditor's overall objectives, and it explains the nature and scope of an audit designed to meet those objectives. It also explains the scope, authority, and structure of GAAS, and includes requirements that establish the auditor's general responsibilities applicable in all audits. When reasonable assurance cannot be obtained and a qualified audit opinion is not sufficient under the circumstances, the auditor is required to disclaim an opinion, or to withdraw from the engagement when possible under applicable law or regulation. This GAAS Update Service focuses on practical issues relating to AU-C Section 200 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFGhuogxybq4hzh66sJIxPiUnJ94YWDEZgutbYwBILhb0","PublicationDate_xml":[{"day":15,"text":20131215,"year":2013,"month":12}],"ID":["FETCH-proquest_dll_31511000613"],"SubjectTerms":["Professional responsibilities","Statements on auditing standards","GAAS","Audit engagements","Audit objectives","Accountant independence"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1466282208"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.317536],"PQID":[1466282208],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+200%2C+Overall+Objectives+of+the+Independent+Auditor+and+the+Conduct+of+an+Audit+in+Accordance+with+Generally+Accepted+Auditing+Standards&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2013-12-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=13&rft.issue=23&rft.spage=1&rft.externalDocID=3151100061","Volume":[13],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2013],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"Copyright_xml":[{"notice":"Copyright CCH INCORPORATED Dec 15, 2013"}],"inHoldings":true,"AbstractList":["  AU-C Section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards, addresses the overall responsibilities of the independent auditor when conducting an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Specifically, it sets forth the auditor's overall objectives, and it explains the nature and scope of an audit designed to meet those objectives. It also explains the scope, authority, and structure of GAAS, and includes requirements that establish the auditor's general responsibilities applicable in all audits. When reasonable assurance cannot be obtained and a qualified audit opinion is not sufficient under the circumstances, the auditor is required to disclaim an opinion, or to withdraw from the engagement when possible under applicable law or regulation. This GAAS Update Service focuses on practical issues relating to AU-C Section 200 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards"]},{"ExternalDocumentID":[3143343701],"Issue":[22],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_31433437013"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Copyright":["Copyright CCH INCORPORATED Nov 30, 2013"],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 550, Related Parties, addresses the auditor's responsibilities concerning related-party relationships and transactions, and focuses on the..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20131130],"Abstract":["  AU-C Section 550, Related Parties, addresses the auditor's responsibilities concerning related-party relationships and transactions, and focuses on the special risks that they pose and their implications for the conduct of the audit. It sets forth audit procedures designed to help auditors identify related-party transactions and relationships, assess the risks associated with them, respond to those risks in conducting the audit, and evaluate the accounting for and disclosure of related-party transactions and relationships. This GAAS Update Service focuses on practical issues relating to AU-C Section 550 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFGxuogxybq4hzh66sJIxPiUnJ94YWK0bmxibAxssAEiaFwA","PublicationDate_xml":[{"day":30,"text":20131130,"year":2013,"month":11}],"ID":["FETCH-proquest_dll_31433437013"],"SubjectTerms":["Risk assessment","Statements on auditing standards","Professional responsibilities","Related party transactions","Auditing procedures"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1463073926"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.3132827],"PQID":[1463073926],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+550%2C+Related+Parties&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2013-11-30&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=13&rft.issue=22&rft.spage=1&rft.externalDocID=3143343701","Volume":[13],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2013],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"Copyright_xml":[{"notice":"Copyright CCH INCORPORATED Nov 30, 2013"}],"inHoldings":true,"AbstractList":["  AU-C Section 550, Related Parties, addresses the auditor's responsibilities concerning related-party relationships and transactions, and focuses on the special risks that they pose and their implications for the conduct of the audit. It sets forth audit procedures designed to help auditors identify related-party transactions and relationships, assess the risks associated with them, respond to those risks in conducting the audit, and evaluate the accounting for and disclosure of related-party transactions and relationships. This GAAS Update Service focuses on practical issues relating to AU-C Section 550 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 550, Related Parties"]},{"ExternalDocumentID":[3143343641],"Issue":[21],"Author":["George Georgiades"],"Publisher_xml":[{"name":"CCH INCORPORATED"}],"PublicationPlace":["Riverwoods"],"MergedId":["FETCHMERGED-proquest_dll_31433436413"],"PublicationPlace_xml":[{"name":"Riverwoods"}],"DatabaseTitleList":["Accounting & Tax"],"PQPubID":[40248],"StartPage":[1],"Copyright":["Copyright CCH INCORPORATED Nov 15, 2013"],"Publisher":["CCH INCORPORATED"],"Snippet":["  AU-C Section 620, Using the Work of an Auditor's Specialist, addresses the auditor's responsibility when using the work of a party (individual or..."],"PublicationDecade":[2010],"DBID":["7XB","7X1","8FK","8A9"],"PublicationTitle":["Miller GAAS Update Service"],"IsScholarly":[false],"PublicationDate":[20131115],"Abstract":["  AU-C Section 620, Using the Work of an Auditor's Specialist, addresses the auditor's responsibility when using the work of a party (individual or organization) possessing expertise in a field other than accounting or auditing for purposes of obtaining sufficient appropriate audit evidence in an audit. In discharging this responsibility, the auditor should determine whether to use the work of an auditor's specialist and, if so, determine whether that work is adequate for the auditor's purposes. An \"auditor's specialist\" is defined as an individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. This GAAS Update Service focuses on practical issues relating to AU-C Section 620 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"link":"http:\/\/stolaf.summon.serialssolutions.com\/2.0.0\/link\/0\/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCEAu_NxEGeTcXEOcPXRhRWN8Sk5OvDGwXjc2MTYDlrkAW-UXLA","PublicationDate_xml":[{"day":15,"text":20131115,"year":2013,"month":11}],"ID":["FETCH-proquest_dll_31433436413"],"SubjectTerms":["Professional responsibilities","Statements on auditing standards","Audit engagements","Specialists","Audit evidence"],"Author_xml":[{"sequence":1,"fullname":"George Georgiades"}],"URI":["http:\/\/search.proquest.com\/docview\/1463073993"],"ContentType":["Journal Article"],"DatabaseTitle":["Accounting & Tax","Accounting & Tax (Alumni Edition)","ProQuest Central","Central (Alumni)"],"SourceType":["Aggregation Database"],"Language":["English"],"Score":[2.3090506],"PQID":[1463073993],"openUrl":"ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid\/summon.serialssolutions.com&rft_val_fmt=info:ofi\/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+620%2C+Using+the+Work+of+an+Auditor%27s+Specialist&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2013-11-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=13&rft.issue=21&rft.spage=1&rft.externalDocID=3143343641","Volume":[13],"isFullTextHit":false,"hasFullText":true,"PublicationYear":[2013],"LinkModel":["OpenURL"],"ISSN":["0006-1200"],"PublicationCentury":[2000],"SSID":["ssib001023557"],"IsPeerReviewed":[false],"GeographicLocations_xml":[{"name":"United States--US"}],"GeographicLocations":["United States--US"],"Copyright_xml":[{"notice":"Copyright CCH INCORPORATED Nov 15, 2013"}],"inHoldings":true,"AbstractList":["  AU-C Section 620, Using the Work of an Auditor's Specialist, addresses the auditor's responsibility when using the work of a party (individual or organization) possessing expertise in a field other than accounting or auditing for purposes of obtaining sufficient appropriate audit evidence in an audit. In discharging this responsibility, the auditor should determine whether to use the work of an auditor's specialist and, if so, determine whether that work is adequate for the auditor's purposes. An \"auditor's specialist\" is defined as an individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. This GAAS Update Service focuses on practical issues relating to AU-C Section 620 by using a \"Question & Answer\" format designed to provide practical discussion, advice, and specific implementation guidance."],"Title":["Practice Issues and Questions & Answers Relating to AU-C Section 620, Using the Work of an Auditor's Specialist"]}],"sessionId":"65e89e2e-be88-45a9-bd39-dc5c937b38c4"}
JSON Struct - struct
didYouMeanSuggestions
JSON Struct - array [empty]
documents
JSON Struct - array
1
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 930, Interim Financial Information, addresses the auditor's responsibility when engaged to review interim financial information. "Interim financial information" refers to financial information comprising either a complete or condensed set of financial statements covering: 1. periods less than a full year; or 2. a 12-month period ending on a date other than the entity's fiscal year-end. When performing an engagement to review interim financial information, the auditor's objective is to obtain a basis for reporting whether he or she is aware of any material modifications that should be made to the interim financial information for it to be in accordance with the applicable financial reporting framework through performing limited procedures. This GAAS Update Service focuses on practical issues relating to AU-C Section 930 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
AbstractList
JSON Struct - array
1   AU-C Section 930, Interim Financial Information, addresses the auditor's responsibility when engaged to review interim financial information. "Interim financial information" refers to financial information comprising either a complete or condensed set of financial statements covering: 1. periods less than a full year; or 2. a 12-month period ending on a date other than the entity's fiscal year-end. When performing an engagement to review interim financial information, the auditor's objective is to obtain a basis for reporting whether he or she is aware of any material modifications that should be made to the interim financial information for it to be in accordance with the applicable financial reporting framework through performing limited procedures. This GAAS Update Service focuses on practical issues relating to AU-C Section 930 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3259758791
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_32597587913
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 6
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_32597587913
PQID
JSON Struct - array
1 1511121337
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20140330
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 30
month 03
text 20140330
year 2014
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2014
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.3478668
Snippet
JSON Struct - array
1   AU-C Section 930, Interim Financial Information, addresses the auditor's responsibility when engaged to review interim financial information. "Interim...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 GAAS
2 Audit engagements
3 Audited financial statements
4 Reporting requirements
5 Interim reports
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 930, Interim Financial Information
URI
JSON Struct - array
1 http://search.proquest.com/docview/1511121337
Volume
JSON Struct - array
1 14
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCEAq0d1EGeTcXEOcPXRhJWN8Sk5OvDGwlQ5s2ZpbGhoDAEgDFxM
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+930%2C+Interim+Financial+Information&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-03-30&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=6&rft.spage=1&rft.externalDocID=3259758791
2
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 300, Planning an Audit, addresses the auditor's responsibility for planning an audit of financial statements so that it is performed effectively. Planning an audit involves two stages: establishing an overall audit strategy and developing an audit plan (commonly known as an audit program). It should be noted that AU-C Section 300 does not address specific matters related to planning audits of group financial statements. Such matters are specifically addressed in AU-C Section 600, Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors). This GAAS Update Service focuses on practical issues relating to AU-C Section 300 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
AbstractList
JSON Struct - array
1   AU-C Section 300, Planning an Audit, addresses the auditor's responsibility for planning an audit of financial statements so that it is performed effectively. Planning an audit involves two stages: establishing an overall audit strategy and developing an audit plan (commonly known as an audit program). It should be noted that AU-C Section 300 does not address specific matters related to planning audits of group financial statements. Such matters are specifically addressed in AU-C Section 600, Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors). This GAAS Update Service focuses on practical issues relating to AU-C Section 300 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3248126141
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_32481261413
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 5
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_32481261413
PQID
JSON Struct - array
1 1507826081
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20140315
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 15
month 03
text 20140315
year 2014
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2014
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.343477
Snippet
JSON Struct - array
1   AU-C Section 300, Planning an Audit, addresses the auditor's responsibility for planning an audit of financial statements so that it is performed...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 Professional responsibilities
2 Auditing standards
3 Audited financial statements
4 Planning
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 300, Planning an Audit
URI
JSON Struct - array
1 http://search.proquest.com/docview/1507826081
Volume
JSON Struct - array
1 14
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFFBuogxybq4hzh66sJIxPiUnJx5Y7QNrImBVYmgMAEerFvw
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+300%2C+Planning+an+Audit&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-03-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=5&rft.spage=1&rft.externalDocID=3248126141
3
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 230, Audit Documentation, addresses the auditor's responsibility in an audit of financial statements to prepare audit documentation that provides: an adequate record of the basis for the auditor's report; and evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) and, if applicable, legal and regulatory requirements. AU-C Section 230 defines "audit documentation" as the "record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as working papers or workpapers are also sometimes used)." Audit documentation, which may be in the form of paper, electronic files, or other media, includes: audit programs or plans; confirmations; management representation letters; correspondence (including email); memoranda; analyses; abstracts or copies of client documents; and client-prepared or auditor-prepared schedules. This GAAS Update Service focuses on practical issues relating to AU-C Section 230 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
AbstractList
JSON Struct - array
1   AU-C Section 230, Audit Documentation, addresses the auditor's responsibility in an audit of financial statements to prepare audit documentation that provides: an adequate record of the basis for the auditor's report; and evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) and, if applicable, legal and regulatory requirements. AU-C Section 230 defines "audit documentation" as the "record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as working papers or workpapers are also sometimes used)." Audit documentation, which may be in the form of paper, electronic files, or other media, includes: audit programs or plans; confirmations; management representation letters; correspondence (including email); memoranda; analyses; abstracts or copies of client documents; and client-prepared or auditor-prepared schedules. This GAAS Update Service focuses on practical issues relating to AU-C Section 230 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3242356021
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_32423560213
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 4
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_32423560213
PQID
JSON Struct - array
1 1506129377
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20140228
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 28
month 02
text 20140228
year 2014
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2014
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.3391058
Snippet
JSON Struct - array
1   AU-C Section 230, Audit Documentation, addresses the auditor's responsibility in an audit of financial statements to prepare audit documentation that...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 GAAS
2 Professional responsibilities
3 Auditing standards
4 Audit evidence
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 230, Audit Documentation
URI
JSON Struct - array
1 http://search.proquest.com/docview/1506129377
Volume
JSON Struct - array
1 14
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFFRuogxybq4hzh66sJIxPiUnJx5c7QMrZyNDYwBHtxb5
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+230%2C+Audit+Documentation&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-02-28&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=4&rft.spage=1&rft.externalDocID=3242356021
4
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards, addresses the auditor's responsibilities regarding quality control procedures for an audit of financial statements and, when applicable, the responsibilities of the engagement quality control reviewer. It applies to audit engagements and, adapted as necessary, to other engagements conducted in accordance with generally accepted auditing standards (GAAS) (e.g., a review of interim financial information conducted pursuant to AU-C Section 930, Interim Financial Information). The auditor's objective under AU-C Section 220 is to implement quality control procedures at the engagement level that provide the auditor with reasonable assurance that: the audit complies with professional standards and applicable legal and regulatory requirements, and the auditor's report issued is appropriate in the circumstances. This GAAS Update Service focuses on practical issues relating to AU-C Section 220 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
AbstractList
JSON Struct - array
1   AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards, addresses the auditor's responsibilities regarding quality control procedures for an audit of financial statements and, when applicable, the responsibilities of the engagement quality control reviewer. It applies to audit engagements and, adapted as necessary, to other engagements conducted in accordance with generally accepted auditing standards (GAAS) (e.g., a review of interim financial information conducted pursuant to AU-C Section 930, Interim Financial Information). The auditor's objective under AU-C Section 220 is to implement quality control procedures at the engagement level that provide the auditor with reasonable assurance that: the audit complies with professional standards and applicable legal and regulatory requirements, and the auditor's report issued is appropriate in the circumstances. This GAAS Update Service focuses on practical issues relating to AU-C Section 220 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3242354631
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_32423546313
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 3
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_32423546313
PQID
JSON Struct - array
1 1506129066
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20140215
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 15
month 02
text 20140215
year 2014
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2014
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.3353324
Snippet
JSON Struct - array
1   AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards, addresses the auditor's...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 Professional responsibilities
2 GAAS
3 Auditing standards
4 Audit engagements
5 Quality control
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards
URI
JSON Struct - array
1 http://search.proquest.com/docview/1506129066
Volume
JSON Struct - array
1 14
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFFhuogxybq4hzh66sJIxPiUnJx5c7YNObjc0BgBH7hb_
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+220%2C+Quality+Control+for+an+Engagement+Conducted+in+Accordance+with+Generally+Accepted+Auditing+Standards&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-02-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=3&rft.spage=1&rft.externalDocID=3242354631
5
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 560, Subsequent Events arid Subsequently Discovered Facts, requires the auditor to perform audit procedures for the period from the date of the financial statements to the date of the auditor's report to obtain sufficient appropriate audit evidence that all subsequent events that require adjustment of, or disclosure in, the financial statements have been identified. AU-C Section 585, Consideration of Omitted Procedures after the Report Release Date, addresses the responsibilities of the auditor when, subsequent to the report release date, the auditor becomes aware that certain auditing procedures considered necessary at the time of the audit were omitted. The auditor's objectives under AU-C Section 585 are to assess the effect of omitted procedures of which the auditor becomes aware on the auditor's ability to support the opinion previously expressed on the audited financial statements, and to respond appropriately.
AbstractList
JSON Struct - array
1   AU-C Section 560, Subsequent Events arid Subsequently Discovered Facts, requires the auditor to perform audit procedures for the period from the date of the financial statements to the date of the auditor's report to obtain sufficient appropriate audit evidence that all subsequent events that require adjustment of, or disclosure in, the financial statements have been identified. AU-C Section 585, Consideration of Omitted Procedures after the Report Release Date, addresses the responsibilities of the auditor when, subsequent to the report release date, the auditor becomes aware that certain auditing procedures considered necessary at the time of the audit were omitted. The auditor's objectives under AU-C Section 585 are to assess the effect of omitted procedures of which the auditor becomes aware on the auditor's ability to support the opinion previously expressed on the audited financial statements, and to respond appropriately.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
Copyright
JSON Struct - array
1 Copyright CCH INCORPORATED Jan 30, 2014
Copyright_xml
JSON Struct - array
1
JSON Struct - struct
notice Copyright CCH INCORPORATED Jan 30, 2014
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3192652021
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_31926520213
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 2
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_31926520213
PQID
JSON Struct - array
1 1492021058
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20140130
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 30
month 01
text 20140130
year 2014
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2014
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.3307076
Snippet
JSON Struct - array
1   AU-C Section 560, Subsequent Events arid Subsequently Discovered Facts, requires the auditor to perform audit procedures for the period from the date of the...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 Auditing standards
2 Audit engagements
3 Audit evidence
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 560, Subsequent Events and Subsequently Discovered Facts, and AU-C Section 585, Consideration of Omitted Procedures after the Report Release Date
URI
JSON Struct - array
1 http://search.proquest.com/docview/1492021058
Volume
JSON Struct - array
1 14
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFFxuogxybq4hzh66sJIxPiUnJx6YUIzMTIEddUNjAEgnFv4
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+560%2C+Subsequent+Events+and+Subsequently+Discovered+Facts%2C+and+AU-C+Section+585%2C+Consideration+of+Omitted+Procedures+after+the+Report+Release+Date&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-01-30&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=2&rft.spage=1&rft.externalDocID=3192652021
6
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 720, Other Information in Documents Containing Audited Financial Statements, requires auditors to read the other information in documents containing audited financial statements and the auditor's report thereon and to respond appropriately to inconsistencies in it that may undermine the credibility of the financial statements or the auditor's report. AU-C Section 720 does not address supplementary information presented outside the basic financial statements. This subject is covered in AU-C Section 725, Supplementary Information in Relation to the Financial Statements as a Whole. For purposes of AU-C Section 725, "supplementary information" is defined as information presented outside the basic financial statements that is not considered necessary for the fair presentation of the basic financial statements in accordance with the applicable financial reporting framework. AU-C Section 730, Required Supplementary Information, addresses the auditor's responsibility with respect to information that a designated accounting standards setter requires to accompany an entity's basic financial statements.
AbstractList
JSON Struct - array
1   AU-C Section 720, Other Information in Documents Containing Audited Financial Statements, requires auditors to read the other information in documents containing audited financial statements and the auditor's report thereon and to respond appropriately to inconsistencies in it that may undermine the credibility of the financial statements or the auditor's report. AU-C Section 720 does not address supplementary information presented outside the basic financial statements. This subject is covered in AU-C Section 725, Supplementary Information in Relation to the Financial Statements as a Whole. For purposes of AU-C Section 725, "supplementary information" is defined as information presented outside the basic financial statements that is not considered necessary for the fair presentation of the basic financial statements in accordance with the applicable financial reporting framework. AU-C Section 730, Required Supplementary Information, addresses the auditor's responsibility with respect to information that a designated accounting standards setter requires to accompany an entity's basic financial statements.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
Copyright
JSON Struct - array
1 Copyright CCH INCORPORATED Jan 15, 2014
Copyright_xml
JSON Struct - array
1
JSON Struct - struct
notice Copyright CCH INCORPORATED Jan 15, 2014
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3195477911
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_31954779113
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 1
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_31954779113
PQID
JSON Struct - array
1 1492631173
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20140115
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 15
month 01
text 20140115
year 2014
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2014
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.326392
Snippet
JSON Struct - array
1   AU-C Section 720, Other Information in Documents Containing Audited Financial Statements, requires auditors to read the other information in documents...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 Professional responsibilities
2 Auditing standards
3 Audited financial statements
4 Document management
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 720, Other Information in Documents Containing Audited Financial Statements; AU-C Section 725, Supplementary Information in Relation to the Financial Statements as a Whole; and AU-C Section 730, Required Supplementary Information
URI
JSON Struct - array
1 http://search.proquest.com/docview/1492631173
Volume
JSON Struct - array
1 14
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFGBuogxybq4hzh66sJIxPiUnJ94YdDCZuTkwZxoDAEidFw8
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+720%2C+Other+Information+in+Documents+Containing+Audited+Financial+Statements%3B+AU-C+Section+725%2C+Supplementary+Information+in+Relation+to+the+Financial+Statements+as+a+Whole%3B+and+AU-C+Section+730%2C+Required+Supplementary+Information&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2014-01-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=14&rft.issue=1&rft.spage=1&rft.externalDocID=3195477911
7
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report, addresses the auditor's responsibility to express clearly an appropriately modified opinion on the financial statements when the auditor concludes that the financial statements as a whole are materially misstated, or is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement. It defines a modified opinion to include a qualified opinion, an adverse opinion, or a disclaimer of opinion. The decision regarding which type of modified opinion is appropriate depends on the auditor's judgment about the "materiality" of the matters giving rise to the modification and the "pervasiveness" of their effects, or possible effects, on the financial statements. AU-C Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report, addresses circumstances when the auditor considers it necessary or is required by generally accepted auditing standards, to include additional communications in the auditor's report.
AbstractList
JSON Struct - array
1   AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report, addresses the auditor's responsibility to express clearly an appropriately modified opinion on the financial statements when the auditor concludes that the financial statements as a whole are materially misstated, or is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement. It defines a modified opinion to include a qualified opinion, an adverse opinion, or a disclaimer of opinion. The decision regarding which type of modified opinion is appropriate depends on the auditor's judgment about the "materiality" of the matters giving rise to the modification and the "pervasiveness" of their effects, or possible effects, on the financial statements. AU-C Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report, addresses circumstances when the auditor considers it necessary or is required by generally accepted auditing standards, to include additional communications in the auditor's report.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
Copyright
JSON Struct - array
1 Copyright CCH INCORPORATED Dec 30, 2013
Copyright_xml
JSON Struct - array
1
JSON Struct - struct
notice Copyright CCH INCORPORATED Dec 30, 2013
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3192652011
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_31926520113
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 24
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_31926520113
PQID
JSON Struct - array
1 1492020909
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20131230
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 30
month 12
text 20131230
year 2013
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2013
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.3218102
Snippet
JSON Struct - array
1   AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report, addresses the auditor's responsibility to express clearly an...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 Professional responsibilities
2 Auditing standards
3 Auditors reports
4 Auditors opinions
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report, and AU-C Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report
URI
JSON Struct - array
1 http://search.proquest.com/docview/1492020909
Volume
JSON Struct - array
1 13
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFGRuogxybq4hzh66sJIxPiUnJx6YUIzMTEGVlTEASHAW_w
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+705%2C+Modifications+to+the+Opinion+in+the+Independent+Auditor%27s+Report%2C+and+AU-C+Section+706%2C+Emphasis-of-Matter+Paragraphs+and+Other-Matter+Paragraphs+in+the+Independent+Auditor%27s+Report&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2013-12-30&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=13&rft.issue=24&rft.spage=1&rft.externalDocID=3192652011
8
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards, addresses the overall responsibilities of the independent auditor when conducting an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Specifically, it sets forth the auditor's overall objectives, and it explains the nature and scope of an audit designed to meet those objectives. It also explains the scope, authority, and structure of GAAS, and includes requirements that establish the auditor's general responsibilities applicable in all audits. When reasonable assurance cannot be obtained and a qualified audit opinion is not sufficient under the circumstances, the auditor is required to disclaim an opinion, or to withdraw from the engagement when possible under applicable law or regulation. This GAAS Update Service focuses on practical issues relating to AU-C Section 200 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
AbstractList
JSON Struct - array
1   AU-C Section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards, addresses the overall responsibilities of the independent auditor when conducting an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Specifically, it sets forth the auditor's overall objectives, and it explains the nature and scope of an audit designed to meet those objectives. It also explains the scope, authority, and structure of GAAS, and includes requirements that establish the auditor's general responsibilities applicable in all audits. When reasonable assurance cannot be obtained and a qualified audit opinion is not sufficient under the circumstances, the auditor is required to disclaim an opinion, or to withdraw from the engagement when possible under applicable law or regulation. This GAAS Update Service focuses on practical issues relating to AU-C Section 200 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
Copyright
JSON Struct - array
1 Copyright CCH INCORPORATED Dec 15, 2013
Copyright_xml
JSON Struct - array
1
JSON Struct - struct
notice Copyright CCH INCORPORATED Dec 15, 2013
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3151100061
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_31511000613
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 23
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_31511000613
PQID
JSON Struct - array
1 1466282208
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20131215
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 15
month 12
text 20131215
year 2013
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2013
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.317536
Snippet
JSON Struct - array
1   AU-C Section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards,...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 Professional responsibilities
2 Statements on auditing standards
3 GAAS
4 Audit engagements
5 Audit objectives
6 Accountant independence
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards
URI
JSON Struct - array
1 http://search.proquest.com/docview/1466282208
Volume
JSON Struct - array
1 13
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFGhuogxybq4hzh66sJIxPiUnJ94YWDEZgutbYwBILhb0
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+200%2C+Overall+Objectives+of+the+Independent+Auditor+and+the+Conduct+of+an+Audit+in+Accordance+with+Generally+Accepted+Auditing+Standards&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2013-12-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=13&rft.issue=23&rft.spage=1&rft.externalDocID=3151100061
9
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 550, Related Parties, addresses the auditor's responsibilities concerning related-party relationships and transactions, and focuses on the special risks that they pose and their implications for the conduct of the audit. It sets forth audit procedures designed to help auditors identify related-party transactions and relationships, assess the risks associated with them, respond to those risks in conducting the audit, and evaluate the accounting for and disclosure of related-party transactions and relationships. This GAAS Update Service focuses on practical issues relating to AU-C Section 550 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
AbstractList
JSON Struct - array
1   AU-C Section 550, Related Parties, addresses the auditor's responsibilities concerning related-party relationships and transactions, and focuses on the special risks that they pose and their implications for the conduct of the audit. It sets forth audit procedures designed to help auditors identify related-party transactions and relationships, assess the risks associated with them, respond to those risks in conducting the audit, and evaluate the accounting for and disclosure of related-party transactions and relationships. This GAAS Update Service focuses on practical issues relating to AU-C Section 550 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
Copyright
JSON Struct - array
1 Copyright CCH INCORPORATED Nov 30, 2013
Copyright_xml
JSON Struct - array
1
JSON Struct - struct
notice Copyright CCH INCORPORATED Nov 30, 2013
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3143343701
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_31433437013
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 22
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_31433437013
PQID
JSON Struct - array
1 1463073926
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20131130
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 30
month 11
text 20131130
year 2013
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2013
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.3132827
Snippet
JSON Struct - array
1   AU-C Section 550, Related Parties, addresses the auditor's responsibilities concerning related-party relationships and transactions, and focuses on the...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 Risk assessment
2 Statements on auditing standards
3 Professional responsibilities
4 Related party transactions
5 Auditing procedures
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 550, Related Parties
URI
JSON Struct - array
1 http://search.proquest.com/docview/1463073926
Volume
JSON Struct - array
1 13
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCOBBFGxuogxybq4hzh66sJIxPiUnJ94YWK0bmxibAxssAEiaFwA
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+550%2C+Related+Parties&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2013-11-30&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=13&rft.issue=22&rft.spage=1&rft.externalDocID=3143343701
10
JSON Struct - struct
Abstract
JSON Struct - array
1   AU-C Section 620, Using the Work of an Auditor's Specialist, addresses the auditor's responsibility when using the work of a party (individual or organization) possessing expertise in a field other than accounting or auditing for purposes of obtaining sufficient appropriate audit evidence in an audit. In discharging this responsibility, the auditor should determine whether to use the work of an auditor's specialist and, if so, determine whether that work is adequate for the auditor's purposes. An "auditor's specialist" is defined as an individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. This GAAS Update Service focuses on practical issues relating to AU-C Section 620 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
AbstractList
JSON Struct - array
1   AU-C Section 620, Using the Work of an Auditor's Specialist, addresses the auditor's responsibility when using the work of a party (individual or organization) possessing expertise in a field other than accounting or auditing for purposes of obtaining sufficient appropriate audit evidence in an audit. In discharging this responsibility, the auditor should determine whether to use the work of an auditor's specialist and, if so, determine whether that work is adequate for the auditor's purposes. An "auditor's specialist" is defined as an individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. This GAAS Update Service focuses on practical issues relating to AU-C Section 620 by using a "Question & Answer" format designed to provide practical discussion, advice, and specific implementation guidance.
Author
JSON Struct - array
1 George Georgiades
Author_xml
JSON Struct - array
1
JSON Struct - struct
fullname George Georgiades
sequence 1
ContentType
JSON Struct - array
1 Journal Article
Copyright
JSON Struct - array
1 Copyright CCH INCORPORATED Nov 15, 2013
Copyright_xml
JSON Struct - array
1
JSON Struct - struct
notice Copyright CCH INCORPORATED Nov 15, 2013
DBID
JSON Struct - array
1 7XB
2 7X1
3 8FK
4 8A9
DatabaseTitle
JSON Struct - array
1 Accounting & Tax
2 Accounting & Tax (Alumni Edition)
3 ProQuest Central
4 Central (Alumni)
DatabaseTitleList
JSON Struct - array
1 Accounting & Tax
ExternalDocumentID
JSON Struct - array
1 3143343641
GeographicLocations
JSON Struct - array
1 United States--US
GeographicLocations_xml
JSON Struct - array
1
JSON Struct - struct
name United States--US
ID
JSON Struct - array
1 FETCH-proquest_dll_31433436413
ISSN
JSON Struct - array
1 0006-1200
IsPeerReviewed
JSON Struct - array
1 false
IsScholarly
JSON Struct - array
1 false
Issue
JSON Struct - array
1 21
Language
JSON Struct - array
1 English
LinkModel
JSON Struct - array
1 OpenURL
MergedId
JSON Struct - array
1 FETCHMERGED-proquest_dll_31433436413
PQID
JSON Struct - array
1 1463073993
PQPubID
JSON Struct - array
1 40248
PublicationCentury
JSON Struct - array
1 2000
PublicationDate
JSON Struct - array
1 20131115
PublicationDate_xml
JSON Struct - array
1
JSON Struct - struct
day 15
month 11
text 20131115
year 2013
PublicationDecade
JSON Struct - array
1 2010
PublicationPlace
JSON Struct - array
1 Riverwoods
PublicationPlace_xml
JSON Struct - array
1
JSON Struct - struct
name Riverwoods
PublicationTitle
JSON Struct - array
1 Miller GAAS Update Service
PublicationYear
JSON Struct - array
1 2013
Publisher
JSON Struct - array
1 CCH INCORPORATED
Publisher_xml
JSON Struct - array
1
JSON Struct - struct
name CCH INCORPORATED
SSID
JSON Struct - array
1 ssib001023557
Score
JSON Struct - array
1 2.3090506
Snippet
JSON Struct - array
1   AU-C Section 620, Using the Work of an Auditor's Specialist, addresses the auditor's responsibility when using the work of a party (individual or...
SourceType
JSON Struct - array
1 Aggregation Database
StartPage
JSON Struct - array
1 1
SubjectTerms
JSON Struct - array
1 Professional responsibilities
2 Statements on auditing standards
3 Audit engagements
4 Specialists
5 Audit evidence
Title
JSON Struct - array
1 Practice Issues and Questions & Answers Relating to AU-C Section 620, Using the Work of an Auditor's Specialist
URI
JSON Struct - array
1 http://search.proquest.com/docview/1463073993
Volume
JSON Struct - array
1 13
hasFullText YES
inHoldings YES
isFullTextHit NO
link http://stolaf.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQMTNNtbBMNUrVTUoFRoOJaaKlblKKsaVuSrJpMrA2TDK2SDYB75Az8_AxcY-yCEAu_NxEGeTcXEOcPXRhRWN8Sk5OvDGwXjc2MTYDlrkAW-UXLA
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Practice+Issues+and+Questions+%26+Answers+Relating+to+AU-C+Section+620%2C+Using+the+Work+of+an+Auditor%27s+Specialist&rft.jtitle=Miller+GAAS+Update+Service&rft.au=George+Georgiades&rft.date=2013-11-15&rft.pub=CCH+INCORPORATED&rft.issn=0006-1200&rft.volume=13&rft.issue=21&rft.spage=1&rft.externalDocID=3143343641
elapsedQueryTime 85
facetFields
JSON Struct - array [empty]
pageCount 20
query
JSON Struct - struct
facetFields
JSON Struct - array [empty]
facetValueFilters
JSON Struct - array
1
JSON Struct - struct
fieldName IsFullText
isNegated NO
negateCommand negateFacetValueFilter(IsFullText,true)
removeCommand removeFacetValueFilter(IsFullText,true)
value true
facetValueGroupFilters
JSON Struct - array [empty]
inclusiveFacetValueFilters
JSON Struct - array [empty]
isHoldingsOnlyEnabled YES
pageNumber 1
pageSize 10
queryString s.ho=t&s.ps=10&s.q=ISSN%3A%280006-1200%29&s.pn=1&s.fvf=IsFullText%2Ctrue%2Cf
rangeFacetFields
JSON Struct - array [empty]
rangeFilters
JSON Struct - array [empty]
searchTerms
JSON Struct - array [empty]
sort
JSON Struct - array [empty]
textFilters
JSON Struct - array [empty]
textQueries
JSON Struct - array
1
JSON Struct - struct
removeCommand removeTextQuery(ISSN\:\(0006-1200\))
textQuery ISSN:(0006-1200)
queryTime 71
rangeFacetFields
JSON Struct - array [empty]
recommendationLists
JSON Struct - struct [empty]
recordCount 193
rollups
JSON Struct - struct
image
JSON Struct - struct [empty]
newspaper
JSON Struct - struct [empty]
reference
JSON Struct - struct [empty]
sessionId 65e89e2e-be88-45a9-bd39-dc5c937b38c4
totalRequestTime 116
version 2.0.0

Results of search for "forests"

There were 193 Entries.