Audits of credit unions: with conforming changes as of May 1, 1996
American Institute of Certified Public Accountants, 1996 - Bank examination - 181 pages
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accepted accounting principles accounting principles accrued interest activities agreements allowance for loan amended amortization analytical procedures assess assets Audit Objectives audit procedures auditor should consider available-for-sale balances basis board of directors borrower cash flows classified collateral confirmation control risk control structure policies corporate credit unions credit risk debt deposit accounts deposits determine disclosed disclosure earnings effective EITF Issue equity estimate evaluating fair value FASB Statement Federal Credit Union financial instruments financial statements funds GAAP held for sale held-to-maturity impaired independent auditor interest income interest rate interest rate risk internal control structure internal loan review ledger liabilities liquidity loan losses loan portfolio management's maturity ments mortgage loans mortgage-backed securities NCUA obtain off-balance-sheet operations paragraph payments performed period policies and procedures prepayments provides guidance purchase put options recorded regulations reports repurchase Repurchase agreements requires significant specific statement of financial substantive tests tions transactions transfer