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SUMO USCPA

USCPAの勉強まとめ。USCPAで海外就職できるのか。

メニュー
  • FAR
  • BEC
  • AUD
  • REG
  • 日商簿記3級

カテゴリー:AUD

投稿日:2018年4月9日2022年12月23日4B. Reports on attestation engagements

Agreed upon procedures -Reportの使用はLimited

投稿者 uscpakaigai

Agreed upon procedures 、A…

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投稿日:2018年4月9日2022年12月23日4B. Reports on attestation engagements

SSAE -Attestation engagement の Standards

投稿者 uscpakaigai

CPA は、Audit 以外に Examinati…

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投稿日:2018年4月9日2022年12月23日4B. Reports on attestation engagements

Attestation engagement -Subject matterが対象

投稿者 uscpakaigai

CPA は、Attestation や Audit…

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投稿日:2018年4月8日2022年12月31日4C. Accounting and review service engagements

Comparative reporting -異なるサービスの比較

投稿者 uscpakaigai

CPA が Client の Financial …

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投稿日:2018年4月8日2022年12月31日4C. Accounting and review service engagements

Review report - Independent 必須

投稿者 uscpakaigai

Financial statements に、Ma…

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投稿日:2018年4月8日2022年12月31日4C. Accounting and review service engagements

Review - Material modifications がないか

投稿者 uscpakaigai

Review 。 Client の Financi…

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投稿日:2018年4月7日2022年12月31日4C. Accounting and review service engagements

SSARS の Preparation - No assurance

投稿者 uscpakaigai

Preparation 、Financial st…

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投稿日:2018年4月7日2022年12月31日4C. Accounting and review service engagements

Pro forma financial information の Compilation – SSARS –

投稿者 uscpakaigai

Historical financial stat…

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投稿日:2018年4月7日2022年12月31日4C. Accounting and review service engagements

Compilation report - Omission の Disclosure

投稿者 uscpakaigai

CPA が行う Attest engagement…

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投稿日:2018年4月7日2022年12月31日4C. Accounting and review service engagements

Compilation の Requirements -Rep letter は必要ない

投稿者 uscpakaigai

Compilation 、Attest engag…

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カテゴリー

  • AUD
    • 1B. Ethics, independence and professional conduct
    • 1C. Terms of engagement
    • 1D. Requirements for engagement documentation
    • 2A. Planning an engagement
    • 2B. Understanding an entity and its environment
    • 2C. Understanding an entity’s control environment and business processes, including information technology (IT) systems
    • 2D. Assessing risks due to fraud
    • 2F. Materiality
    • 2G. Planning for and using the work of others
    • 3A. Sufficient appropriate evidence
    • 3B. General procedures to obtain sufficient appropriate evidence
    • 3C. Specific procedures to obtain sufficient appropriate evidence
    • 3D. Specific matters that require special consideration
    • 3E. Misstatements and internal control deficiencies
    • 3F. Written representations
    • 4A. Reports on auditing engagements
    • 4B. Reports on attestation engagements
    • 4C. Accounting and review service engagements
    • 4D. Reporting on compliance
    • 4E. Other reporting considerations
    • Audit report
    • Audit standards
    • Internal control
    • Other reporting consideration
    • Other services
    • Transaction cycles
  • BEC
    • 1A. Enterprise risk management (ERM)
    • 1B. Internal controls
    • 2A. Economic and business cycles — measures and indicators
    • 2B. Market influences on business
    • 2C. Financial risk management
    • 3A. Capital structure
    • 3B. Working capital
    • 3C. Financial valuation methods and decision models
    • 4. Information Technology
    • 5A. Financial and non-financial measures of performance management
    • 5B. Cost accounting
    • 5C. Process management
    • 5D. Planning techniques
    • Corporate Governance
    • Macroeconomics
    • Microeconomics
    • Strategic management and Analysis
  • FAR
    • 1A. Conceptual framework and standard-setting
    • 1B. General-purpose financial statements for profit business entities
    • 1C. General-purpose financial statements: nongovernmental, not-for-profit entities
    • 1D. Public company reporting topics
    • 1E. Financial statements of employee benefit plans
    • 1F. Special purpose frameworks
    • 2A. Cash and cash equivalents
    • 2B. Trade receivables
    • 2C. Inventory
    • 2D. Property, plant and equipment
    • 2E. Investments
    • 2F. Intangible assets
    • 2G. Payables and accrued liabilities
    • 2H. Long-term debt
    • 2I. Equity
    • 2J. Revenue recognition
    • 2K. Stock compensation (Share-based payment)
    • 2L. Income taxes
    • 3A. Accounting changes and error corrections
    • 3B. Business combinations
    • 3C. Contingencies and commitments
    • 3D. Derivatives and hedge accounting
    • 3E. Foreign currency transactions and translation
    • 3F. Leases
    • 3G. Nonreciprocal transfers
    • 3H. Research and development costs
    • 3I. Software costs
    • 3J. Subsequent events
    • 3K. Fair value measurements
    • 4. State and Local Governments
    • Current assets
    • IFRS
    • Pension
    • Principal standards
    • Ratio
  • REG
    • 1A. Ethics and responsibilities in tax practice
    • 1B. Licensing and disciplinary systems
    • 1C. Federal tax procedures
    • 1D. Legal duties and responsibilities
    • 2A. Agency
    • 2B. Contracts
    • 2C. Debtor-creditor relationships
    • 2D. Federal laws and regulations
    • 2E. Business structure
    • 3A. Acquisition and disposition of assets
    • 3B. Cost recovery (depreciation, depletion and amortization)
    • 3C. Gift taxation
    • 4A. Gross income (inclusions and exclusions)
    • 4B. Reporting of items from pass-through entities
    • 4C. Adjustments and deductions to arrive at adjusted gross income and taxable income
    • 4D. Passive activity losses
    • 4F. Filing status
    • 4G. Computation of tax and credits
    • 5A. Tax treatment of formation and liquidation of business entities
    • 5B. Differences between book and tax income (loss)
    • 5C. C corporations
    • 5D. S corporations
    • 5E. Partnerships
    • 5G. Trusts
    • 5H. Tax-exempt organizations
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