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[DOC File]Chapter 3
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Difficulty: Medium Source: AICPA 35. In the examination of property, plant, and equipment, the auditor tries to determine all of the following except the: A. Extent of the control risk. B. Extent of property abandoned during the year. C. Adequacy of replacement funds.
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Houston Community College
Among the most important changes to the CPA Exam: Exam Blueprints containing approximately 600 representative tasks across all four Exam sections are available on the AICPA website. The blueprints have replaced the Content Specification Outline (CSO) and Skill Specification Outline (SSO) as CPA candidates’ primary source of the content and ...
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CPA Exam Changes [2021+] - Gleim Exam Prep
The American Institute of CPAs (AICPA) published an Exposure Draft on December 23, 2019, following a months-long Practice Analysis. The AICPA Exposure Draft is designed to solicit feedback from CPA Exam stakeholders about recommended changes to the CPA Exam.
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[DOCX File]what is a Mutual Recognition Agreement? - FTC Global - The ...
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The AICPA has also been attempting to strengthen professional standards of conduct and rules of performance and behavior to curb “shopping for accounting principles,” where a client tries to find an auditor who will either lowball its bid or go along with a questionable accounting method.
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[DOCX File]Attest Overview - AICPA
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Broadly speaking, there have been two major changes that have necessitated a review of the scope of the definition. S AS 70, Reports on Service Organization Controls (aka SOC Reports), was reissued as SSAE 16 by the AICPA’s Auditing Standards Board (ASB).
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[DOCX File]Attest Sample Testimony
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The AICPA has also announced a new type of TBS called Document Review Simulation (DRS), which is tested on the AUD, REG and FAR exam sections. As of now, this is the only significant CPA Exam change that affected the exam prior to Q2 of 2017.
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[DOC File]Chapter 13 Property, Plant, and Equipment: Depreciation ...
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Difficulty: Medium Source: AICPA ... A company changes from FIFO to LIFO for inventory valuation and the auditor concurs with the change. The change has a material effect on the comparability of the entity's financial statements this year, but is expected to have an immaterial effect in the future. A client is issuing two years of comparative ...
cpa changes in 2021

[DOC File]Change in the CPA Profession
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The AICPA is the profession’s largest professional organization, with over 396,000 members globally. The AICPA’s professional attest standards are developed by experts through rigorous review and discussion and they are meant to be performed only by those who have the appropriate technical expertise and experience to perform them.
cpa exam changes 2024

Houston Community College
Although the AICPA has received extensive feedback during the process of updating the exam, it is seeking more comments—which can be submitted by email at exposuredraft@aicpa.org And even as the current changes are in process, volunteers and AICPA staff are looking forward to changes that might be possible in the future as technological ...
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[DOCX File]NASBA
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After minor changes to refine the wording of the core purpose and the vision, the final version reflected here was adopted by the AICPA Council in October 1998 as the strategic objective to guide future efforts of the organization.
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Aicpa exam changes