New TPA Guidance Management Representations
The AICPA recently issued a new TPA that addresses whether management representations on prior period are required when only single year financial statements are presented.
Published on October 22, 2014
General Accounting and Auditing
The unique nature of employee benefit plans creates a number of complex accounting and auditing issues for plans and their auditors. The Center has compiled the following resources to assist auditors in better understanding various areas of employee benefit plan accounting and auditing.
Published on October 02, 2014
General Guidance for Accountants and Auditors
A description of publications available on general corporations.
Published on September 30, 2014
The CAQ has developed web resources, publications and events relevant to public company audits as part of the vision to foster high quality performance by public company auditors.
Published on July 29, 2014
PowerPoint Presentation for the EBPAQC 2014 Managers & Supervisors Audit Planning April 25, 2014.
Published on May 05, 2014
AICPA Government Brief A Tool for Audit Shops to Further Improve Government Result
This article discusses six steps audit shops can use to increase their collective influence over how government agencies perform by elevating their involvement in performance-improvement activities.
Published on April 24, 2014
CAQ Alert 2014-03 - Cybersecurity and the External Audit
Cybersecurity and the External Audit
Published on March 24, 2014
Information on the CAQ's committees and task forces that each have a different role in enhancing the quality of public company auditing and financial reporting.
Published on January 30, 2014
TIS Section .03of Section 8100, Generally Accepted Auditing Standards
Section .03, "Using Current Auditing Standards for Audits of Prior Periods," of Section 8100, Generally Accepted Auditing Standards , is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when dealing with issues such as these.
Published on December 16, 2013
Auditor Communications Resource Center
The Center has compiled tools and resources to assist members in preparing required auditor communications in connection with their EBP financial statement audits.
Published on October 23, 2013