Attesting Adios! Airways' XBRL Filings: A Case Study on Performing Agreed-Upon Procedures

Autor/inn/en	Farewell, Stephanie; Debreceny, Roger
Titel	Attesting Adios! Airways' XBRL Filings: A Case Study on Performing Agreed-Upon Procedures
Quelle	In: Accounting Education, 21 (2012) 2, S.131-160 (30 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2011.605557
Schlagwörter	Case Studies; Case Method (Teaching Technique); Accounting; Business Administration Education; Financial Services; Taxonomy; Behavioral Objectives; Documentation; Financial Audits; Task Analysis; Curriculum Implementation; Guidelines + Suchen Sie Ihr Suchwort? Case study; Fallstudie; Case Study; Case method; Fallmethode; Abrechnung; Buchführung; Buchhaltung; Taxonomie; Dokumentation; Aufgabenanalyse; Richtlinien
Abstract	On 30 January 2009, the Securities and Exchange Commission (SEC) released Rule 33-9002. This rule phased in the required use of XBRL. The accuracy of mapping financial statement line items to the US GAAP taxonomy and the tagging of the financial statement facts are of fundamental importance to the accuracy of the XBRL instance document. Currently, there is no requirement for separate assurance on XBRL filings. However, given the significance of the information made available, firms may find it desirable to obtain attestation services. This case provides students with an agreed-upon procedures engagement plan based upon SOP 09-1 "Performing Agreed-Upon Procedures Engagements that Address the Completeness, Accuracy or Consistency of XBRL Tagged Data" released by the Auditing Standards Board in 2009. Students assume the role of an engagement manager and complete an agreed-upon procedures engagement for the quarterly financial statements of Adios! Airways Inc. The case is of general application to an international setting. (As Provided).
Anmerkungen	Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01