Practice Aids and Tools

The following practice aids and tools have been developed by the staff of the AICPA.

• Understanding SAS No. 112
• Practice Guide on Accounting For Uncertain Tax Positions Under FIN 48
• Alternative Investments: Audit Considerations
• A Statutory Framework for Reporting Significant Deficiencies in Internal Control to Insurance Regulators
• Practice Aid: Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice
• Recently Issued Technical Practice Aids
• Issues Related to the Audits of Non-Issuers
• Auditors Toolkit for Auditing Fair Value Measurements and Disclosures Under FASB Statements No. 141, 142, and 144
• Accounting and Auditing for Related Parties and Related Party Transactions
• Issues Paper SSARS No. 10, Performance of Review Engagements
• Technical Notes on the AICPA Audit Guide Audit Sampling (New Edition as of May 1, 2008)
  This paper containing technical notes on the 2008 edition of the AICPA Audit Guide Audit Sampling documents the key statistical tables in the guide for the benefit of statistical specialists, educators, students, and others.

  This paper may also help

  • firms extend the tables to cover firm specific policies and guidance,
  • individual practitioners tailor their sampling techniques to specific audit circumstances, and
  • developers write software to augment or replace tables.

  The AICPA Audit Guide Audit Sampling (product no. 012538) can be purchased by visiting www.cpa2biz.com.