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.

    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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    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 fo
    Published on February 02, 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 January 27, 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

    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 January 14, 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

    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 January 11, 2016

    ASB Meeting Agenda and Materials December 2015

    Article Meeting Date: December 16, 2015 Place: Via Conference Call Time: 9:30am - 12:00 noon (Eastern Time Zone) Meeting dial in information will be sent to registrants Agenda Agenda Item #1 - Amendment to AU-C 700  Discussion Memoran
    Published on December 04, 2015

    ASB Meeting Agenda and Materials November 2015

    Meeting Materials Meeting Date: November 23, 2015 Place: Via Conference Call Time: 1:00pm - 5:00pm (Eastern Time Zone) Meeting dial in information will be sent to registrants Agenda Agenda Item #1 - Attestation Standards Discussion Memorandum
    Published on November 16, 2015

    Auditing interpretation no. 2 of AU-C section 700

    Guidance Auditing interpretation no. 2, “Sustainability Financial Statements Under Federal Financial Accounting Standards—Auditor Reporting,” of AU-C section 700, Forming an Opinion and Reporting on Financial Statements
    Published on October 27, 2015

    Statement on Auditing Standards No. 130

    Executive Summary This is a summary of SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements.
    Published on October 23, 2015

    Statements on Quality Control Standards

    Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. St
    Published on October 15, 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 October 15, 2015

    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 October 14, 2015

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