A stochastic dominance analysis of the issuance of qualified opinions
- Disclaimers of joint property interests. // Practical Accountant;Oct96, Vol. 29 Issue 10, p22
Presents proposed regulations on the treatment of disclaimers of joint property interests in the United States. Effectiveness of proposed changes for transfers creating the interest or power to be disclaimed made after the date of publication as final regs.
- Study says `publicise management letters' Weekes, Tim // Public Finance;08/09/96, p6
Scritinizes importance of auditor's management letters on councils. What the letters contains; Disadvantage of the letters; Arguments for the purpose and audience of the management letter.
- GEORGIA: Atlanta Boosts Reserves. Sigo, Shelly // Bond Buyer;1/10/2013, Vol. 383 Issue 33843, p7
The article focuses on a fiscal 2012 audit report of Atlanta, Georgia that shows an increase of more than 119 million U.S. dollars in the city's general fund reserves of 126.7 million U.S. dollars.
- Financial Statements. // Assessment Journal;May/Jun97, Vol. 4 Issue 3, p13
Presents the independent auditors' report for the years ended October 31,1996, and October 31, 1995.
- AGA's Award-Winning Intergovernmental CAROI Project Receives Further Acclaim. // Government Financial Management TOPICS;5/14/2012, Vol. 52 Issue 10, p9
The article offers information on the Intergovernmental Cooperative Audit Resolution and Oversight Initiative (CAROI) Project report related to auditing of federal, state and local government accounts in the U.S. whose lead author is Richard T. Rasa.
- County auditor presents report to commissioners. // Lakelander (Whitney, TX);5/7/2014, Vol. 27 Issue 18, p1
The article reports on the presentation of county auditor's annual report to the Hill County Commissioners' Court in Texas in a special meeting on April 310, 2014.
- Reports Miss The Mark. Peckenpaugh, Jason // Government Executive;Jul2002, Vol. 34 Issue 9, p14
Reports the failure of federal agencies to communicate their missions to the public in U.S. Citation of an audit report presented by George Mason; Criteria used to grade the agencies; List of agencies with poor performance.
- The Measurement of Harmonization in the Form and Content of the Auditor's Report in the European... King, Chula G. // Journal of International Accounting, Auditing & Taxation;1999, Vol. 8 Issue 1, p23
Presents information on a study which attempted to determine the degree of harmonization in the form and content of the auditor's report in the European Union. Methodology of the study; Results and discussion on the study; Conclusions.
- Fifth Circuit's decision in Estate of Monroe increases post-mortem planning opportunities. Colella, Frank G. // CPA Journal;May98, Vol. 68 Issue 5, p66
Reports that the US Court of Appeals for the Fifth Circuit, in `Estate of Monroe v. Commissioner, has reversed the Tax Court and held that the taxpayers and their advisors can intelligently discuss and implement post-mortem estate plan utilizing disclaimer. Highlights of the case; IRC section...