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Audit and Accounting Guides & Audit Risk Alerts AICPA Audit and Accounting Guide: Property and Liability Insurance Entities
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ABSTRACTPrefaceChapter 1 — Nature, Conduct, and Regulation of the BusinessChapter 2 — Audit ConsiderationsChapter 3 — PremiumsChapter 4 — The Loss Reserving and Claims CycleChapter 5 — Investments and Fair Value ConsiderationsChapter 6 — ReinsuranceChapter 7 — Income TaxesChapter 8 — Insurance-Related Expenses, Taxes, and AssessmentsChapter 9 — Captive Insurance EntitiesChapter 10 — Reports on Audited Financial StatementsSupplement A — AUD Section 25 — (SOP 01-3) Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance LawAppendix A — Accounting for Financial InstrumentsAppendix B — List of Industry Trade and Professional Associations, Publications, and Information ResourcesAppendix C — Overview of Statements on Quality Control StandardsAppendix D — Property and Liability Insurance Entity Specific DisclosuresAppendix E — Examples of Development DataAppendix F — Sample Engagement Letter Language Related to Portals and Hosting ServicesAppendix G — Schedule of Changes Made to the Text From the Previous EditionGlossary
ABSTRACTPrefaceChapter 1 — Nature, Conduct, and Regulation of the BusinessChapter 2 — Audit ConsiderationsChapter 3 — PremiumsChapter 4 — The Loss Reserving and Claims CycleChapter 5 — Investments and Fair Value ConsiderationsChapter 6 — ReinsuranceChapter 7 — Income TaxesChapter 8 — Insurance-Related Expenses, Taxes, and AssessmentsChapter 9 — Captive Insurance EntitiesChapter 10 — Reports on Audited Financial StatementsSupplement A — AUD Section 25 — (SOP 01-3) Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance LawAppendix A — Accounting for Financial InstrumentsAppendix B — List of Industry Trade and Professional Associations, Publications, and Information ResourcesAppendix C — Overview of Statements on Quality Control StandardsAppendix D — Property and Liability Insurance Entity Specific DisclosuresAppendix E — Examples of Development DataAppendix F — Sample Engagement Letter Language Related to Portals and Hosting ServicesAppendix G — Schedule of Changes Made to the Text From the Previous EditionGlossary