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The Accounting Review

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The Accounting Review
A journal for accounting professionals. Articles in The Accounting Review cover a variety of topics related to accountancy. It is published every other month by the American Accounting Association. Both members and non-members of the Association may submit articles for publication.


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To provide guidance for when a client engages an accountant, other than his or her auditor, to prepare unaudited financial statements on behalf of management and where those financial statements are provided by management to its outside auditor for the purposes of the annual audit, the Accounting Review and Services Committee has issued Interpretation No.
The statements set forth in this press release are preliminary, reflect information currently known to the Company and are subject to change as a result of the accounting review and restatement process, subsequent events and the completion of the financial statements by management and the audit of the financial statements by the Company's independent auditors, PricewaterhouseCoopers, LLP.
Research published in the July 2005 issue of The Accounting Review by Mark Nelson, Steven Smith and Zoe-Vonna Palmrose, titled "The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions," examined auditors' requirement to adjust a client's financial statements due to material misstatements detected during the audit.
 
 
 
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