AU-C section 315

Professional Standards:  This section addresses the auditor’s responsibility to identify and assess the risks of material misstatement in the financial statements through understanding the entity and its environment, including the entity’s internal control.
Published on October 03, 2012

AU-C section 330

Professional Standards:  This section addresses the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with AU-C section 315 and to evaluate the audit evidence obtained in an audit of financial statements
Published on October 03, 2012

ASB Meeting Agenda and Materials July 2012

Meeting Materials:  Meeting Date:  July 31-August 2, 2012 Place:  Minneapolis, MN Hyatt Regency Minneapolis 1300 Nicollet Mall Minneapolis, MN  55403 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions
Published on July 27, 2012

ASB Meeting Agenda and Materials October 2012

Meeting Materials:  Meeting materials and agenda details regarding the October 2012 ASB Meeting.
Published on March 28, 2013

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 January 15, 2013