Accountability, 69, 102, 114, 115
of internal audit function, 86
Accounting estimates, 21–22
Accounting policies, 20–21
Accounting profession, 68–69. See also Audit professionals
Accounting reserves, 21–22
Accruals, 22
Aggressive tax planning, 168
American Institute of Certified Public Accountants (AICPA), 18, 30, 31
American Jobs Creation Act of 2004, 166
AMEX, 24–25
Annual financial statements, 12–25
accounting policies and practices, 20–21
accounting estimates and reserves, 21–22
changes in content and presentation, 22–23
end of year transactions, and audit classifications adjustments, 23
initial adoption and changes in existing policies, 21
audited, 18–20
review of, 49–50
executive ...
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