Questions from Auditing and Assurance

Q: Discuss the authority of the Statements of Financial Accounting Concepts.

Discuss the authority of the Statements of Financial Accounting Concepts.

Q: Identify the authoritative publications of the AICPA.

Identify the authoritative publications of the AICPA.

Q: Is the content within the Codification authoritative?

Is the content within the Codification authoritative?

Q: What are the advantages of commercial databases compared to free Internet sources

What are the advantages of commercial databases compared to free Internet sources?

Q: What are the implications of U.S. GAAP and authoritative

What are the implications of U.S. GAAP and authoritative support to the researcher?

Q: Does the Codification contain SEC authorities? If so, what authority

Does the Codification contain SEC authorities? If so, what authority does the Codification have over SEC content?

Q: What makes EDGAR different from other research tools?

What makes EDGAR different from other research tools?

Q: What are some tools to help in using a database?

What are some tools to help in using a database?

Q: What are the challenges to accounting research?

What are the challenges to accounting research?

Q: What are the topical categories that the FASB Accounting Standards Codification Research

What are the topical categories that the FASB Accounting Standards Codification Research System (the Codification) divides related guidance into?