2014

    Browse

    2014 Team and Review Captain Checklists  

    For Reviews Commencing on or after April 1, 2014:
    Download all of the files you'll need to perform reviews from the 
    April 2014 Practice Management Toolkits

    Download Checklists, Questionnaires, Profiles and other Related Material to Perform System Reviews.

    Download Checklists, Profiles and other Related Material to Perform
    Engagement Reviews

    Review the 
    April 2014 Release Notes.

    Notes: 

    • Financial Reporting and Disclosures
      Section 22,300, the “Financial Reporting and Disclosure Checklist,” is required for the general audit, and also the general review and compilation with full disclosure engagement checklists. It is not required for compilations that omit substantially all disclosures.
    • Additional Documentation
      As with prior versions, if additional documentation is necessary for any checklist or practice aid item, you should attach separate pages, with the additional documentation, to the checklist or practice aid.
    • Supplemental Checklists
      You should now complete the supplemental checklists for engagement reviews, or document the reason(s) you did not in the Review Captain’s Summary. For reviews of compilations that omit substantially all disclosures, you may choose to complete the supplemental checklist, but it is not required.
    • Digital Signature
      The checklists and practice aids in PDF format allow the documents to be digitally signed. However, the documents can still be printed and signed manually, as well.


    9-Step Reference Guide
    For assistance in reviewing an audit engagement and completing the audit engagement checklists, you may access the
    9-step reference guide.

    Open Hide documents in this section

    Page  1
    Showing results 1 - 8 of 8
    Order by:


    2014 Team Captain Checklists

    Checklist 2014 Team Captain Checklists In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presump
    Published on April 18, 2014

    2014 Review Captain Checklists

    Checklist In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presumption that the review has not been performed in c
    Published on March 31, 2014

    2014 Engagement Profiles

    Checklist If you would like to email the Peer Review Engagement Profile to the firm, we have created files containing only the profiles. In these files, the section number is included in the header of all pages and the checklist title is included in the heade
    Published on March 31, 2014

    2014 Team and Review Captain Checklists

    Checklist For Reviews Commencing on or after April 1, 2014: Download all of the files you'll need to perform reviews from the April 2014 Practice Management Toolkits.  Download Checklists, Questionnaires, Profiles and other Related Material to Perf
    Published on March 31, 2014

    April 2014 Peer Review Program Manual Release Notes

    Overview Download a pdf file of the release notes for the April 2014 Peer Review Program Manual.
    Published on March 31, 2014

    2014 System Review Toolkit

    Toolkit Download a zip file that contains all of the documents you need to start a System Review. The toolkit should be used for system reviews commencing on or after April 1, 2014.
    Published on March 31, 2014

    2014 Peer Review Toolkit for Engagement Reviews

    Checklist Download a zip file of all of the documents you need to start an engagement review. These documents are effective for engagement reviews commencing on or after April 1, 2014.
    Published on March 31, 2014

    January 2014 Peer Review Program Manual Release Notes

    Overview Download a pdf file of the release notes for the January 2014 Peer Review Program Manual.
    Published on December 31, 2013

    Page  1
    Showing results 1 – 8 of 8
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.