Auditing Financial Instruments 

As a financial statement preparer or auditor, it is essential to understand the unique aspects of financial instruments and entities of all sizes may be subject to risks of material misstatement when using financial instruments. This AICPA Audit Guide provides practical assistance to auditors for developing their training programs and internal guidance that is useful in gaining a more in-depth understanding of financial instruments. Detailed implementation guidance is provided for assessing and responding to the risk of material misstatement related to financial instruments as well as guidance on reporting considerations. The implementation guidance in the Audit Guide is supplemented with a series of case studies to help you understand and apply the concepts.


AICPA Online Professional Library

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Many publications and libraries may be of value to those interested in guidance related to auditing financial instruments:

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