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Audit & Attest Standards

Statements on Quality Control Standards 


Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.

Statements on Quality Control Standards (SQCSs) are issued by the ASB. Firms that are enrolled in an AICPA-approved practice-monitoring program are obligated to adhere to quality control standards established by the AICPA. The AICPA's Quality Control Standards do not address the quality-control ramifications of the Sarbanes-Oxley Act nor do they address the quality control ramifications of the PCAOB standards that must be followed by auditors of issuers.

These standards are current as of June 1, 2011.


Original
Standard
No.

Title & Synopsis Section in
Professional
Standards
Interpretations (if applicable)

SQCS No. 7

A Firm's System of Quality Control  
This section establishes standards and provides guidance for a CPA firm’s responsibilities for its system of quality control for its accounting and auditing practice.

QC sec. 10A

 

SQCS No. 8

A Firm's System of Quality Control (Redrafted)
This section addresses a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice.

QC sec. 10

 

 

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ASB Meeting Materials and Highlights

Meeting Materials :  This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
Published on May 23, 2012

ASB Meeting Agenda and Materials July 2012

Meeting Materials :  Meeting Date:  July 31-August 2, 2012 Place:  Minneapolis, MN Hyatt Regency Minneapolis 1300 Nicollet Mall Minneapolis, MN  55403 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directio
Published on May 21, 2012

Auditing Standards Board

Article :  The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and
Published on May 16, 2012

ASB Meeting Agenda and Materials May 2012

Meeting Materials :  Meeting Date:  May 1-3, 2012 Place:  Boston, MA Doubletree Suites by Hilton Boston 400 Soldiers Field Road Boston, MA  02134 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, et
Published on April 25, 2012

Audit Standards Board Members Biographies

Article :  The Auditing Standards Board consists of 19 members and includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members. Up to twenty five per
Published on January 13, 2012

ASB Meeting Agenda and Materials January 2012

Meeting Materials :  Meeting Date: January 10-12, 2012 Place: San Juan, Puerto Rico La Concha a Renaissance Resort 1077 Ashford Avenue San Juan, PR  00907 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directi
Published on January 06, 2012

Audit and Attest Standards

Article :  Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.
Published on December 22, 2011

Statements on Auditing Standards

Article :  Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on December 22, 2011

SAS No. 125

Executive Summary :  This is a summary of the publication that includes SAS No. 125, Alert That Restricts the Use of the Auditor's Written Communication.
Published on December 22, 2011

ASB Meeting Agenda and Materials October 2011

Meeting Materials :  Meeting Date: October 25-26, 2011. AICPA, 1211 Avenue of the Americas, 19th Floor, New York, NY  10036
Published on October 19, 2011

Recently Issued Audit Interpretations

Article :  Recently Issued Audit Interpretations
Published on October 17, 2011

AU section 9558A

Professional Standards :  This section includes interpretations of  AU section 558.
Published on October 13, 2011

AU section 558A

Professional Standards :  This section provides the independent auditor with guidance on the nature of procedures to be applied to supplementary information required by the FASB, GASB, or FASAB and describes the circumstances that would require the auditor to report such information.
Published on October 13, 2011

AU section 551A

Professional Standards :  This section provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's report thereon.
Published on October 13, 2011

AU section 9622

Professional Standards :  This section has been withdrawn.
Published on October 13, 2011

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