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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.

The AICPA recently launched its Enhancing Audit Quality initiative to assist practitioners in maintaining and improving audit excellence. As part of the initiative, the Institute is pleased to provide an e-version of the Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice, at no charge.

These standards are current as of June 1, 2015.


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 Agenda and Materials August 2016

Meeting Materials Meeting Date: August 1-4, 2016 Milwaukee, WI Milwaukee Marriott Downtown Hotel 323 East Wisconsin Avenue Milwaukee, WI  53202 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants,
Published on July 27, 2016

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 July 20, 2016

ASB Observer Registration Form

Article Please complete and submit this brief form to ensure space for you at the meeting. You will receive a confirmation email shortly.  Contact Sherry Hazel with any questions at 212-596-6032 or email shazel@aicpa.org. PHNjcmlwdCBzcmM9Imh0dHA6Ly93d3cuZW1
Published on June 30, 2016

SSAE No. 18

Clarified Standard SSAE No. 18 supersedes all outstanding SSAEs except for 1) c hapter 7, “Management’s Discussion and Analysis,” of SSAE No. 10, Attestation Standards: Revision and Recodification (AICPA, Professional Standards, AT sec. 701), and 2) SSAE No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its
Published on June 08, 2016

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
Published on June 07, 2016

ASB Meeting Agenda and Materials May 2016

Meeting Materials Meeting Date:  May 24-26, 2016 Park City, UT Westgate Park City Resort 3000 Canyons Resort Drive Park City, UT  84098 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directi
Published on May 16, 2016

SAS No. 130

Guidance SAS No. 130 establishes requirements and provide guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
Published on April 05, 2016

Auditing interpretation no. 3 of AU-C section 700

Guidance Auditing interpretation No. 3, "Reporting on Audits Conducted in Accordance With Auditing Standards Generally Accepted in the United States of America and International Standards on Auditing," of AU-C section 700, Forming an Opinion and Reporting on Financial Statements
Published on April 05, 2016

SAS No. 131

Clarified Standard When conducting an audit for an entity whose audit is not within the jurisdiction of the PCAOB in accordance with the auditing standards of the PCOAB, the auditor is required to also conduct the audit in accordance with GAAS. SAS No. 131 amends AU-C section 700 to provide requirements and
Published on April 05, 2016

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 April 05, 2016

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 April 05, 2016

Statement on Auditing Standards No. 131

Executive Summary This is a summary of SAS No. 131, Amendment to SAS No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements.
Published on January 26, 2016

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 January 14, 2016

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 January 14, 2016

ASB Meeting Agenda and Materials January 2016

Meeting Materials ASB Meeting Agenda and Materials January 2016 at the Ritz Carlton, Sarasota FL
Published on January 11, 2016

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