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Accountant's Guide to the Internet is the first and only finance professional's guide to navigating cyberspace written by a practicing CPA. Based on the author's exhaustive research—which included interviews with many of the nation's leading accounting, software, and communications experts—it shows you how to take advantage of the explosion of information resources and business opportunities now available to accountants on the Internet and the World Wide Web. An important asset to novices and experienced Net navigators alike, it covers all the bases. Beginners learn the basics of getting connected and finding their way around cyberspace, while experienced users discover how to get more o...
'This is the most important - and fascinating - book yet written about how the digital age will affect our world' Walter Isaacson, author of Steve Jobs From two leading thinkers, the widely anticipated book that describes a new, hugely connected world of the future, full of challenges and benefits which are ours to meet and harness. The New Digital Age is the product of an unparalleled collaboration: full of the brilliant insights of one of Silicon Valley's great innovators - what Bill Gates was to Microsoft and Steve Jobs was to Apple, Schmidt (along with Larry Page and Sergey Brin) was to Google - and the Director of Google Ideas, Jared Cohen, formerly an advisor to both Secretaries of Sta...
Designed to facilitate the use of audit data analytics (ADAs) in the financial statement audit, this title was developed by leading experts across the profession and academia. The guide defines audit data analytics as “the science and art of discovering and analyzing patterns, identifying anomalies, and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization for planning or performing the audit.” Simply put, ADAs can be used to perform a variety of procedures to gather audit evidence. Each chapter focuses on an audit area and includes step-by-step guidance illustrating how ADAs can be used throughout the financial statement audit. Suggested considerations for assessing the reliability of data are also included in a separate appendix.
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Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
We live in an age of unprecedented human mastery -- over birth and death, body and mind, nature and human nature. In every realm of life, science and technology have brought remarkable advances and improvements: we are healthier, wealthier, and more comfortable than ever before. But our gratitude for the benefits of progress increasingly mixes with concern about the meaning and consequences of our newfound powers. If we can dream about a new age of genetic medicine, we can also shudder at a new age of weapons of mass destruction. As we welcome longer lives, we wonder if we will still value human life as we should. In the Shadow of Progress: Being Human in the Age of Technology is a deep and ...
Covers receipts and expenditures of appropriations and other funds.
This product provides practitioners with guidance on performing agreed-upon procedures engagements for issuers submitting exhibits to the SEC containing eXtensible Business Reporting Language (XBRL) files. It is based on the application guidance of the principles and criteria in the exhibit of the AICPA publication Principles and Criteria for XBRL-Formatted Information. This SOP may also be used for performing agreed-upon procedures engagements for other applications of XBRL. This SOP supersedes SOP 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.