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84 results on '"Chenok, Philip B."'

1. Fifteen years of meeting the challenges.

Author

Chenok, Philip B.

Subjects
American Institute of Certified Public Accountants -- Management, Societies, Accountants, Associations, institutions, etc., Company business management
Abstract

Shortly after I was elected president of the Institute, it became apparent that to move forward we needed a new mindset and a fresh perspective on how to accomplish our [...]

Published
1995

2. Perception vs. reality.

Author

Chenok, Philip B.

Subjects
Accounting -- Public opinion, Financial statements -- Accounting and auditing -- Public opinion
Abstract

The following is adapted from a speech by Philip B. Chenok, president of the American Institute of CPAs, before the Los Angeles Rotary Club on October 15,1993. Financial reporting in [...]

Published
1994

3. AICPA 'Strategic Thrusts for the Future.' (report on the accounting profession's long-term objectives and plans).

Author

Chenok, Philip B.

Subjects
American Institute of Certified Public Accountants -- Reports, Accounting -- Forecasts and trends -- Reports, Market trend/market analysis
Abstract

To cope with what the future holds, the American Institute of CPAs engages in a continuing strategic planning process. The AICPA board of directors and governing council have approved the [...]

Published
1992

4. Foundations for the Future: The AICPA From 1980 to 1995

Author

Hyder, Sid, Chenok, Philip B., and Snyder, Adam

Subjects
Foundations for the Future: The AICPA From 1980 to 1995 (Book), Books -- Book reviews, Banking, finance and accounting industries, Business, Business, regional
Abstract

From 1980 to 1995, tremendous changes transformed the accounting profession. During this time period, business became more complex. The industrial-based economy was replaced by a service-oriented economy supported by the [...]

Published
2001

7. Auditors sniff out most cooked books

Author

Chenok, Philip B.

Subjects
Auditing -- Standards, Fraud -- Investigations, Auditors -- Practice, Business, Business, general
Published
1993

8. Rededicating the profession to the public trust

Author

Chenok, Philip B.

Subjects
Banking, finance and accounting industries, Business
Abstract

Congratulations for publishing Arthur R. Wyatt's insightful analysis of the history of the accountancy profession over the past 40 years and his expression of concern for the future (In Focus, [...]

Published
2004

10. An invitation from the AICPA president: World Congress of Accountants.

Author

Chenok, Philip B.

Subjects
International Federation of Accountants -- Conferences, meetings and seminars, American Institute of Certified Public Accountants -- Conferences, meetings and seminars, Accountants -- Conferences, meetings and seminars, Accounting -- International aspects -- Conferences, meetings and seminars
Abstract

WORLD CONGRESS OF ACCOUNTANTS Please come to Washington, D.C., next October. Accountants from around the globe will be there, laying the groundwork for the way international business will be conducted [...]

Published
1992

11. PERCEPTION VS. BEAUTY.

Author

Chenok, Philip B.

Subjects
ACCOUNTANTS, ACCOUNTING
Abstract

Presents an excerpt from a speech by Philip B. Chenok, president of the American Institute of Certified Public Accountants at the Los Angeles Rotary Club in California. Status of financial reporting in the United States; Importance of public perceptions on the effectiveness of a financial system; Uses of financial reports; Expectation gap between the public and the certified public accountants.

Published
1994

12. STATEMENT OF PHILIP B. CHENOK PRESIDENT AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS.

Author

Chenok, Philip B.

Subjects
SAVINGS & loan association failures, ACCOUNTANTS, ASSURANCE services, QUALITY of service
Abstract

Presents the text of the statement issued by Philip B. Chenok, president of the American Institute of Certified Public Accountants (AICPA), before the House Committee on Banking, Finance and Urban Affairs on February 21, 1989 regarding the audit of failed savings and loan associations. Role of AICPA in providing a professional guidance in order to improve the quality of services provided by Certified Public Accountants; Factors held responsible for downfall of the profession of accounting; Information provided by the General Accounting Office (GAO) report; Recommendation of GAO to AICPA.

Published
1989

13. The value to the individual professional man of strict adherence to his code of ethics.

Author

Lee, Bernard Z., Larson, Rholan E., and Chenok, Philip B.

Subjects
PROFESSIONAL ethics, ACCOUNTING, ACCOUNTANTS, GUIDELINES, ACCOUNTING firms
Abstract

The article discusses the importance of the code of ethics to accounting professionals. The accounting profession has gone a long way toward gaining general public confidence. While the membership is increasing rapidly, let us remember that we can only merit the continuance of public confidence by coupling with technical competency a keen recognition of the significance of our professional moral obligations. Ethics, according to Webster, first meant a treatise on morals and specifically referred to the ethical works of Aristotle. Ethics now constitute the science of the ideal of human character and the ideal ends of human action. The certified public accountant is concerned not only with the company whose books he audits or whose statements he examines. He is concerned not only with the stockholders of the company and with its creditors, but with the whole general public. There are sixteen rules of professional conduct adopted by and promulgated by the American Institute of Accountants.

Published
1983

14. Key AICPA committee people address questions of interest to the profession.

Author

Chenok, Philip B., Miller, Robert D., Leisenring, James J., Krasnoff, Mitchell M., Kaiser Jr., Charles, and Raby, William L.

Subjects
ACCOUNTING standards, MANAGEMENT committees, ACCOUNTING firms, ACCOUNTING departments, EXPOSURE drafts, GOVERNMENT accounting, AUDITING, ACCOUNTING
Abstract

This article discusses the controversy on how members of the standard-setting committees of the American Institute of Certified Public Accountants (AICPA) respond to the concerns of local and regional firms in the U.S. The AICPA auditing standards board and accounting and review services committee (ARSC) often deal with overlapping issues. The Institute Management Advisory services executive committee has issued its exposure draft of definitions and standards for accounting practice. The staff of the ARSC has issued an interpretation essentially directing people who are in the unaudited environment to the guidance in Statement on Auditing Standards.

Published
1981

15. ACCOUNTING & AUDITING PROBLEMS.

Author

Chenok, Philip B. and Nest, Richard A.

Subjects
ACCOUNTING, AUDITOR-client relationships, ACCOUNTANTS, ACCOUNTING firms, FIELD research, CONFIDENTIAL communications
Abstract

The article focuses on the problems related to accounting and auditing. Auditing standard of field work requires sufficient competent evidential matter to be obtained through inspection, observation, inquiries and confirmation to afford a reasonable basis for an opinion regarding the financial statements under examination. Contents of written representations obtained by independent auditors have been discussed extensively. Certain types of information on which the auditor must rely are not reflected in books of account or other records and can be obtained only from his client. Firms that obtain comprehensive representations use the letter to clarify the scope of examination and the auditors' responsibility for discovering irregularities. Obtaining the letter is not always easy, particularly where representations cover matters of a complicated or confidential nature such as the status of pending lawsuits. It is important that the date of the representation letter be no earlier than the date of the auditors opinion, which would generally be the last day of field work.

Published
1967

16. Readers Report.

Author

Scanlon, Peter R., Chenok, Philip B., Sellery, Stephen H., Ferenezi, Ronald J., Johannesen, E., Foster, David L., Stewart, Glenn C., Husted, William E., Catapano, Robert J., and Symonds, Edward

Subjects
LETTERS to the editor, AGRICULTURAL price supports, UNITED States foreign relations, 1981-1989, AUTOMOBILE sales & prices, AUTOMOBILE industry
Abstract

Several letters to the editor are presented, regarding articles published in the 1984 issues of "BusinessWeek" periodical, including "Milk Cows, Not Farmers" about agricultural price supports, "Why Fidel Castro is the Big Loser in Grenada" about U.S. foreign relations, and "Is Japan Driving Up U.S. Auto Prices?" about automobile industry prices.

Published
1984

41. AICPA: Serving America's Business and Financial Needs

Author

Chenok, Philip B. and Chenok, Philip B.

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/2310/thumbnail.jpg

42. AICPA: Serving America's Business and Financial Needs

Author

Chenok, Philip B. and Chenok, Philip B.

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_guides/2310/thumbnail.jpg

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