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Statement on Auditing Standards No. 99: Consideration of Fraud

Index Statement on Auditing Standards No. 99: Consideration of Fraud

Statement on Auditing Standards No. [1]

11 relations: Accounting scandals, American Institute of Certified Public Accountants, Auditing Standards Board, California S.B. 1386, Federal Information Security Management Act of 2002, Gramm–Leach–Bliley Act, Health Insurance Portability and Accountability Act, Information technology audit, Sarbanes–Oxley Act, Statements on Auditing Standards (United States), Tone at the top.

Accounting scandals

Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments.

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American Institute of Certified Public Accountants

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 418,000 members in 143 countries in business and industry, public practice, government, education, student affiliates and international associates.

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Auditing Standards Board

In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and guidance to certified public accountants (CPAs) for non-public company audits.

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California S.B. 1386

California S.B. 1386 was a bill passed by the California legislature that amended civil codes 1798.29, 1798.82 and 1798.84, the California law regulating the privacy of personal information.

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Federal Information Security Management Act of 2002

The Federal Information Security Management Act of 2002 ("FISMA",, et seq.) is a United States federal law enacted in 2002 as Title III of the E-Government Act of 2002. The act recognized the importance of information security to the economic and national security interests of the United States.

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Gramm–Leach–Bliley Act

The Gramm–Leach–Bliley Act (GLBA), also known as the Financial Services Modernization Act of 1999, is an act of the 106th United States Congress (1999–2001).

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Health Insurance Portability and Accountability Act

The Health Insurance Portability and Accountability Act of 1996 (HIPAA) was enacted by the United States Congress and signed by President Bill Clinton in 1996.

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Information technology audit

An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure.

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Sarbanes–Oxley Act

The Sarbanes–Oxley Act of 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and Transparency Act" (in the House) and more commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law that set new or expanded requirements for all U.S. public company boards, management and public accounting firms.

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Statements on Auditing Standards (United States)

In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public companyAICPA Operating Policies, pg.

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Tone at the top

"Tone at the top" is a term that originated in the field of accounting and is used to describe an organization's general ethical climate, as established by its board of directors, audit committee, and senior management.

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Redirects here:

SAS 99, SAS99, Statement on Auditing Standards No. 99.

References

[1] https://en.wikipedia.org/wiki/Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud

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