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Access is available to all users ON the UCI campus and at GML.

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Access requires an active UCInetID and password.

Authorized Affiliates are users with an active UCInetID and password, i.e. current UCI students, faculty, and staff.

 


These resources are not licensed by the UCI Libraries, but librarians occasionally promote them when they are relevant for certain types of research.

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Accounting, Auditing, and Taxation


Accounting and Auditing

  • To see all sources available in the Merage School's subscription, use the Table of Contents screen, accessed from the left-navigation menu.  
 

 

 

Covers virtually all business subjects. Thousands of full-text and bibliographic entries for scholarly business journals and trade publications, including Accounting Today, CPA Journal, Internal Auditor, and Main Street Practitioner.

 

 


Taxation

  • To see all sources available in the Merage School's subscription, use the Table of Contents screen, accessed from the left-navigation menu. 
 

 

 

 

 

Covers virtually all business subjects. Thousands of full-text and bibliographic entries for scholarly business journals and trade publications, including Tax Adviser.

 

 


FAQ
 

How can I find real-world audit plans?  

  • The audit plan is part of the audit’s “working papers” (or audit documentation), which are the property of the auditor. The Sarbanes-Oxley Act requires auditors to retain all documents relating to the audit for 7 years after the conclusion of the audit. These documents can be shared with the client at the auditor’s discretion, but are normally kept confidential (unless, say, there’s a court order for them).
    • PWC makes its audit plans for the University of California Regents publicly available.  You can find them by doing a search online for: pwc uc regents audit plan
    • Another useful online search is: internal audit workpaper filetype:pdf

 

Where can I find the Generally Accepted Auditing Standards (GAAS) codification? 
You'll need the Book titled Codification of Statements on Auditing Standards, by the Auditing Standards Board of the AICPA.  The GAAS codification is comprised of the Statements on Auditing Standards (SASs) and the related auditing interpretations applicable to the preparation and issuance of audit reports for all nonissuers, (i.e. any entity not subject to the Sarbanes-Oxley Act of 2002 or the rules of the SEC).  

 

I'm interested in a career in accounting.  What resources do the UCI Libraries have to help me?  

  • We have access to the Accounting Today trade publication (in the Business Source Complete database).  It produces annual information on the Top 100 Firms, including revenue, personnel, and fee splits.  Caveat: Currently the Big 4, i.e. Deloitte, PWC, E&Y, and KPMG, are not publicly traded on a US stock exchange, so they are not required to release SEC filings.

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