Meeting Agenda and Materials for June 21-24, 2010, ASB Meeting

Meeting Materials:  Auditing Standards Board Meeting Agenda and Materials June 21-24, 2010
Published on September 21, 2012

AU section 315

Professional Standards:  This section establishes guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor.
Published on October 02, 2012

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

ASB Meeting Agenda and Materials July 2011

Meeting Materials:  Meeting Date: July 26-28, 2011 Place: Seattle, WA Mayflower Park Hotel 405 Olive Way Seattle, WA  98101 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can also call th
Published on July 25, 2011

ASB Meeting Agenda and Materials May 2012

Meeting Materials:  Meeting Date:  May 1-3, 2012 Place:  Boston, MA Doubletree Suites by Hilton Boston 400 Soldiers Field Road Boston, MA  02134 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, e
Published on July 09, 2012

Meeting Agenda and Materials for August 23-26, 2010, ASB Meeting

Meeting Materials:  Auditing Standards Board Meeting Agenda and Materials August 23-26, 2010
Published on July 15, 2011

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

Statements on Auditing Standards

Article:  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 08, 2013