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, 2013.


    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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    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 October 21, 2014

    ASB Meeting Agenda and Materials October 2014

    Meeting Materials October 21-23, 2014 ASB meeting
    Published on October 13, 2014

    Auditing interpretation No. 1 of AU-C section 805

    Guidance Auditing interpretation No. 1, “Auditor of Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
    Published on September 29, 2014

    Auditing interpretation No. 2 of AU-C section 500

    Guidance Auditing interpretation No. 2, “Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 500, Audit Evidence
    Published on September 29, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
    Published on September 08, 2014

    Statement on Auditing Standards No. 129

    Executive Summary This is a summary of SAS No. 129, Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended.
    Published on July 23, 2014

    Statements on Auditing Standards

    Overview 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 July 23, 2014

    Audit and Attest Standards, Including Clarified Standards

    Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
    Published on July 23, 2014

    ASB Meeting Agenda and Materials July 2014

    Article Meeting Date: July 22-24, 2014 Montreal, QC, Canada Hotel Omni Mont-Royal 1050 Sherbrooke Street West Montreal, QC, Canada Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc.
    Published on July 14, 2014

    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 reports for
    Published on July 09, 2014

    Auditing interpretation No. 2 of AU-C section 500

    Guidance Auditor interpretation No. 2, "Auditor of Governmental Agent Multiple-Employer Pension Plan," of AU-C section 805, Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
    Published on June 26, 2014

    Auditing interpretation no. 3 of AU-C section 500

    Guidance Auditing interpretation No. 3, "Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan," of AU-C section 500, Audit Evidence
    Published on June 26, 2014

    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on June 26, 2014

    ASB Meeting Agenda and Materials May 2014

    Article Meeting Date: May 13-15, 2014 Coronado, CA The Wynn Las Vegas and Encore Hotel 3131 Las Vegas Blvd. South Las Vegas, NV  89109 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc.
    Published on May 14, 2014

    Auditing interpretation No. 1 of AU-C section 600

    Guidance Auditing interpretation No. 1, “Auditor of Participating Employer in a Governmental Pension Plan,” of AU-C section 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
    Published on April 22, 2014

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