Auditing
The accounting profession-and especially auditors-are in the middle of the national legislative debate over reform of the legal liability system. Adding to the heat of the argument is the lack of objective data on the incidence of lawsuits. However, some quantifiable information exists, and this article lays it out.
Technology
Nearly every organization with more than one computer needs a local area network (LAN). Selecting the right software for the LAN has never been an easy task—and it hasnt gotten any easier as computer technology has advanced. This article helps computer users choose between the two leading network programs—Novells NetWare and Microsofts NT Server.
The Small Practitioner
Can you select your own reviewer? Is there more than one way to run a good quality control system? The answers to these questions and more.
International
U.S. companies that want to register on foreign stock markets must comply with a number of different accounting regulations. Here is a look at what U.S. companies must do to meet the requirements of the worlds largest exchanges. Case study: A CPA who helps his clients do business abroad.
Financial Reporting
Two years after issuance of the Jenkins committee report, the time has come to take the next important steps on the committees recommendation to develop a comprehensive business reporting model.
Professional Issues
What's in it for those who volunteer for an AICPA committee? The chance to help remodel the profession to play a larger role in the next century. Plus, an array of career and personal rewards.
For the Practicing Auditor
SAS no. 80, Amendment to SAS no. 31, Evidential Matter, will bring auditing standards into the information technology age and provide auditors with much-needed guidance on handling evidence that is in electronic form.
Compensation and Benefits
Here are the ways CPAs can help their clients get the maximum benefits from their retirement plans under provisions of the Omnibus Budget Reconciliation Act of 1993 and the Small Business Job Protection Act of 1996.