|
Audit Resources
Our people
use their experience to develop thoughtful, informative resources
aimed at keeping you abreast of the latest trends, regulations,
and innovations, giving you an advantage over your competition.
Effective
Date Reminder
As companies begin considering year-end financial statements, we've
assembled an effective date reminder list. It lists only those items
that affect year-end financial statements issued in 2003 or have
not yet become effective for all entities as of December 31, 2003.
Go ...
Newsletter
NA&A Insights
NA&A
Insights is designed to communicate recent accounting and auditing
developments to our clients and other friends in a timely manner.
Go ...
Issues & Answers
The Importance of Establishing an Audit Committee
Issue: How can we ensure that we have
the appropriate culture, personnel policies, systems, and controls
to safeguard our assets and accurately report information to internal
and external users?
Answer: Establish an effective audit committee.
Every organization that represents the interest of multiple owners
and/or the public should have an audit committee or the equivalent.
More
...
Derivative Instruments
Issue: FASB Statement No. 133 addresses the accounting for derivative financial instruments. What is a derivative?
Answer: A derivative is a financial instrument or other contract with all of several characteristics. More ... Accounting for Derivative Instruments and Hedging Activities
Issue: Our company enters into contracts, such as interest rate swaps, to hedge certain risks incurred as part of operations. Are there new accounting rules about these?
Answer: Yes. FASB 133 establishes accounting and reporting standards for derivative instruments, including certain ones embedded in other contracts. More ... Managing Risk
Issue: How can a Board of Directors identify and address all the risks a company faces?
Answer: Risk management should link to your company's business strategy so risk processes can tie into your company's future, not just where the company is now. One method is to address five key risk management elements. More ... Guides and Reports
 These articles are in the .pdf format. To view them, you will need Acrobat Reader by Adobe. Audit Committee Guide for Nonpublic Companies (File Size: 91k) Go ... Audit Committee Guide for Public Sector Entities: State and Local Governments & Nonprofit Organizations (File Size: 221k) Go ... Audit Committee Guide for Public Companies (File Size: 181k) Go ... Summary of Provisions of the Sarbanes-Oxley Act of 2002 (File Size: 2.1 MB) Go ... FASB Satement No. 136; Transfers of Assets (File Size: 126k) Go ... FASB Statement No. 136; Reference Table (File Size: 11k) Go ... Government 2000 and Beyond: What You Don't Know Can Hurt You (File Size: 141k) Go ... McGladrey & Pullen Letter to the FASB Regarding File No. 201-R (File Size: 19k) Go ... Speeches and Presentations
Bill Travis, McGladrey & Pullen Managing Partner, Comments on the Sarbanes-Oxley Act of 2002. Go ... Satement of Bill Travis Concerning Auditor Independence Requirements (pdf format, File Size: 17k) Go ...
|
