SAS No. 115 Toolkit - PCPS Members
Toolkit :
This toolkit provides guidance on the implementation of SAS No. 115 and tools to assist you in educating and communicating the impact of SAS No. 115 with your clients.
Published on June 10, 2011
Frequently Asked Questions
FAQ :
The FAQs document is intended to address the most common practitioner questions related to applying SAS No. 115. In addition, it provides links to additional resources that may help you in understanding and applying SAS No. 115.
Published on July 14, 2010
SAS No. 112 Frequently Asked Questions
FAQ :
SAS 112 FAQ document is intended to address the most common practitioner questions and concern related to applying SAS 112.
Published on July 14, 2010
The Impact of SAS 112 on Financial Statement Audits
Presentation :
Here you will find the powerpoint presentation for the previously recored web forum presented by Chuck Landes, CPA of the A&A standards group at the AICPA, exploring the impact on the audits your firm performs for financial statements that ended on or after December 15, 2006.
Published on July 14, 2010
SAS No. 112 Toolkit - PCPS Members
Overview :
SAS No. 112 will have an impact on the audits you perform for financial statements that ended on or after December 15, 2006. This toolkit will give you better insight into the implementation of SAS No. 112 and tools to assist you in educating and communicating the impact of SAS No. 112
Published on July 14, 2010
SAS No. 115 Educate Your Client Communication Letter
Sample Letter :
This template document is designed for practitioners to update and educate each client directly on the new SAS No. 115 requirements.
Published on May 11, 2010
SAS No. 115 Client Newsletter or Web Site Template
Template :
This document is designed for practitioners to communicate the impact of SAS No. 115 to their clients via the member’s newsletter, Web site, or other marketing communications.
Published on May 11, 2010
SAS No. 115 and SAS No. 112
Presentation :
The Statement on Auditing Standards No. 115 supersedes the Statement on Auditing Standards No. 112 and establishes standards and provides guidance on communicating matters related to an entity's internal control over financial reporting identified i
Published on April 17, 2010
The Effects of SAS No. 115
Presentation :
This presentation provides an overview of SAS No. 115, the impact to a client’s audit, and definitions and examples of significant deficiencies and material weaknesses.
Published on February 09, 2010
Summary of Findings - SAS 115
Template :
This sample template document is designed for practitioners use to accumulate their findings in implementing SAS 115.
Published on February 09, 2010
Client Communication on Deficiencies
Sample Letter :
This template document is intended for you to use to communicate identified significant deficiencies or material weaknesses that are based on the sample communication outlined in the SAS No. 115.
Published on February 09, 2010
SAS No. 112 Client Communication Letter for Upcoming Audits
Sample Letter :
The SAS No. 112 Client Communication Letter is designed for members to communicate the impact of the Standard directly with each client in regards to an upcoming audit.
Published on January 21, 2010
SAS No. 112 Client Letter Communicating Significant Deficiencies and/or Material Weaknesses
Sample Letter :
This template document is intended for you to use to communicate identified significant deficiencies or material weaknesses that is based on the sample communication outlined in the SAS No. 112. It can be tailored for your client’s specific issues that you identify during the audit and need to communicate to
Published on January 21, 2010
SAS No. 112 Talking Points Document
Overview :
This document is meant to assist practitioners in addressing common questions clients may have related to SAS No. 112 and what the new standard means to their audit engagement. You may choose to use it in preparing to have a conversation with your clients about SAS No. 112 before or
Published on January 21, 2010
The Effects of SAS No. 112
Presentation :
This presentation provides an overview of SAS No. 112, the impact to a client’s audit, and definitions and examples of significant deficiencies and material weaknesses. The presentation is designed for use by practitioners to educate their staff and clients about SAS No. 112 and can be tailored to address specific
Published on January 21, 2010