Letters of Comment on Exposure Draft of Proposed SSARS 21 Section 90
Comment Letter #1 - Florida Institute of CPAs Committee on Accounting Principles and Auditing Standards
Comment Letter #2 - RSM US LLP
Comment Letter #3 - National Association of State Board of Accountancy
Published on August 26, 2016
Letters of Comment on Exposure Draft of Proposed Statement on Auditing Standards-The Auditors Consideration of an Entity...
Comment Letter #1-Laura Lindal
Comment Letter #2 - State of Tennessee-Division of State Audit
Published on August 24, 2016
Letters of Comment on Exposure Draft of Proposed Statement on Auditing Standards, Auditor Involvement With Exempt Offeri...
Comment Letter #1-Piercy Bowler Taylor & Kern
Published on August 18, 2016
Peer Review Exposure Drafts
View or download pdf files of exposure drafts and comment letters related to proposed revisions to AICPA Peer Review standards and interpretations.
Published on August 16, 2016
AICPA Peer Review Exposure Draft Modifying Peer Review Report and Firm Representation Letter
Download a PDF file of the Peer Review Exposure Draft modifying the Peer Review Report and Firm Representation Letter. The Exposure Draft was released on August 17, 2016.
Published on August 16, 2016
Exposure Drafts of Proposed SASs, SSAEs, and SQCSs
Auditing Standards Board Exposure Drafts of Proposed Statements.
Published on July 27, 2016
Proposed Statement on Auditing Standards Auditor Involvement With Exempt Offering Documents
This exposure draft proposes specific performance requirements when the auditor is involved with an exempt offering. Although an auditor is not required to become involved in an offering document except when the benchmarks defining involvement are met, auditors are not precluded from becoming voluntarily involved with an offering document in
Published on July 13, 2016
Supplementary file to Proposed SAS on Going Concern
This matrix compares International Standard on Auditing 570 (Revised), Going Concern; the proposed SAS; and SAS No. 126, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern (Redrafted) (AICPA, Professional Standards, AU-C sec. 570).
Published on July 12, 2016
Proposed SSARS, Amendment to SSARS No. 21 Section 90
The proposed SSARS will amend AR-C section 90, Review of Financial Statements (AICPA, Professional Standards), to revise paragraphs .05, .81–.82 and .A128–.A131 and add paragraphs .A10–.A11.
Published on July 06, 2016
Proposed Statement on Auditing Standards The Auditors Consideration of an Entitys Ability to Continue as a Going Concern
Proposed standard would supersede SAS No. 126 of the same title (AICPA, Professional Standards, AU-sec. 570), amend various sections of SAS No. 122, and become effective for audits of financial statements for periods ending on or after December 15, 2017 and for interim periods beginning thereafter.
Published on July 05, 2016
Exposure Draft - Allowing Firms With No AICPA Members to Enroll in the Peer Review Program
Proposed changes would allow firms with no AICPA members to enroll in the AICPA Peer Review Program, expand the availability of administration by the National Peer Review Committee, and include other minor changes. This exposure draft solicits input on the proposal from all interested parties.
Published on May 23, 2016
Improving Transparency and Effectiveness of Peer Review Exposure Draft Comment Letters
Download a pdf file of the Improving Transparency and Effectiveness of Peer Review Exposure Draft comment letters.
Published on March 01, 2016
Auditing and Attestation
The Auditing Standards Board (ASB) develops and issues standards in the form of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, and Statements on Quality Control Standards. The ASB utili
Published on February 17, 2016
Exposure Drafts of Proposed Statements on Standards for Accounting and Review Services
Exposure Drafts of Proposed Statements on Standards for Accounting and Review Services (SSARS).
Published on December 09, 2015
Peer Review November 2015 Exposure Draft Improving Transparency and Effectiveness of Peer Review
Download a pdf file of the Peer Review November 2015 Exposure Draft: Improving Transparency and Effectiveness of Peer Review
Published on November 19, 2015