The AICPAs Guide to Clarified and Converged Standards for Auditing and Quality Control
White Paper:
The AICPA’s Auditing Standards Board (ASB) is nearing completion of its Clarity Project. The goal of the Clarity Project is to make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and apply. As the ASB redrafted the standards for...
Published on July 14, 2011
Table of Contents for SAS Clarification and Recodification
Article:
Find the table of contents for the Statements on Auditing Standards: Clarification and Recodification, for use with the Clarity Project Q&As
Published on July 14, 2011
Comment Letters received on Improving the Clarity of ASB Standards
Comment Letters:
Letters of Comment Received on the Discussion Paper on Improving the Clarity of ASB Standards
Published on February 14, 2013
Meeting Agenda and Materials for May 3-6, 2010, ASB Meeting
Meeting Materials:
Auditing Standards Board Meeting Agenda and Materials May 3-6, 2010.
Published on July 15, 2011
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 for non issuer
Published on April 12, 2013
Meeting Agenda and Materials for May 18-20, 2010 ARSC Meeting
Meeting Materials:
Meeting Agenda and Materials for May 18-20 Accounting and Review Services Committee Meeting
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
ARSC Member Biographies
Biography:
ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
Published on November 20, 2012
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 15, 2013
The CPA Vision Project and Beyond
Overview:
The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond. AICPA and state societies worked to bring together CPAs from across the country to develop...
Published on January 07, 2013