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, 2014.


    Original
    Standard
    No.

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

    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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    Attest interpretation no. 1 of AT section 201

    Guidance Attest interpretation no. 1, "Third-Party Due Diligence Services Related to Asset-Backed Securitizations: SEC Release No. 34-72936," of AT section 201, Agreed-Upon Procedures Engagements
    Published on February 25, 2015

    Recently Issued Attest Interpretations

    Guidance Find recently issued interpretations of AT standards
    Published on February 25, 2015

    Statements on Standards for Attestation Engagements

    Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
    Published on February 25, 2015

    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 February 11, 2015

    ASB Meeting Agenda and Materials May 2015

    Meeting Materials Meeting Date: May 12-15, 2015 Baltimore, MD Hilton Baltimore 401 W. Pratt Street Baltimore, MD  21201 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make reserva
    Published on February 11, 2015

    Auditing interpretation nos. 1-4 of AU-C section 570

    Guidance Auditing interpretations no. 1, "Definition of Substantial Doubt About an Entity's Ability to Continue as a Going Concern," no. 2, "Definition of Reasonable Period of Time," no. 3, "Interim Financial Information," and no. 4, "Consideration of Financial Statements Effects," of AU-C section 570, The Auditor's Consideration of an Entity's Ability
    Published on January 23, 2015

    ASB Meeting Agenda and Materials January 2015

    Meeting Materials Meeting Date: January 12-15, 2015 San Diego, CA The Westin San Diego 400 West Broadway San Diego, CA  92101 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make re
    Published on January 09, 2015

    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 issuance of audit and attestation report
    Published on January 07, 2015

    Audit Standards Board Members Biographies

    Article The 19 members of the ASB 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.
    Published on December 23, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
    Published on November 18, 2014

    AU-C section 935

    Professional Standards This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
    Published on November 18, 2014

    AU-C section 930

    Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
    Published on November 18, 2014

    AU-C section 925

    Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
    Published on November 18, 2014

    AU-C section 920

    Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the 1933 Act) (for
    Published on November 18, 2014

    AU-C section 915

    Professional Standards This section addresses the reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity’s financial statements.
    Published on November 18, 2014

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