Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and...

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and...

In the early 2000s, Commerce Electronics Corp. (CEC) noticed that its European sales had begun dropping for no apparent reason. CEC, a small maker of control panels for high-end kitchen appliances, was perplexed because Europe had always been a predictable source of revenue. Soon, CEC discovered that a Chinese company was counterfeiting its products, going so far as to print CEC's name, address, and catalog number on the fake control panels. As a result of the counterfeiting, CEC estimates that it has lost approximately 10 to 12 jobs so far and $1 million in annual revenue, a lot for a small...

As with any language, American English is full of idioms, especially when spoken. Idioms add color and texture to language by creating images that convey meanings beyond those of the individual words that make them up. Idioms are culturally bound, providing insight into the history, culture, and outlook of their users. This is because most idioms have developed over time from practices, beliefs, and other aspects of different cultures. As a culture changes, the words used to describe it also change: some idioms fall out of use and others develop to replace them. With idioms in particular, the...

The Government of the United States of America and the Government of the Italian Republic, desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and the prevention of fraud or fiscal evasion, have agreed on the following terms listed in this text.

The Government of the United States of America and the Government of Japan, Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed on the terms listed throughout this text.

The Government of the United States of America and the Government of the People's Republic of Bangladesh, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed on the following terms as listed in this text.

The United States of America and Canada, hereinafter referred to as the "Contracting States," DESIRING to conclude a Protocol amending the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital done at Washington on 26 September 1980, as amended by the Protocols done on 14 June 1983, 28 March 1984, 17 March 1995 and 29 July 1997 (hereinafter referred to as the "Convention").