The Complete CPA Reference

Index

Accelerated depreciation

Acceptable quality level

Account balances, analysis of

Accounting changes:

correction of error

estimate

overview of

principle

reporting entity

Accounting disclosures:

adequacy of

defined benefit plans

fixed assets

intangible assets

segmental reporting

stockholders’ equity

Accounting estimates:

change in

degree of certainty in

overview of

Accounting policies:

disclosure of

income statement analysis and

Accounting principles:

change in

reports on application of

Accounting rate of return (ARR)

Accounting Standards Codification (ASC):

ASC 810

overview of

requirements under 250-10-05

requirements under 280-10-05-2

Accounts receivable:

confirmation of

evaluation of

overview of

Accrual accounting

Accumulated postretirement benefit obligation

Acquisition method

Activity-based costing

Adverse opinions:

in audit reports

in examination reports

on internal control

in internal control examination integrated with financial audit

Advertising costs

After-tax outflows

Agreed-upon procedures:

attest engagements

prospective financial statements

specific items and

Allocated fixed costs

American Institute of Certified Public Accountants (AICPA):

clarity project

Code of Professional Conduct

Statement on Standards for Consulting Services

Statements on Quality Control Standards

Amortization:

of bond discount or premium

of defined benefit plan

Analysis. See also Balance sheet analysis; Breakeven analysis; CVP analysis; Evaluation; Financial statement analysis; Income statement ...