Search Results

    Page  1 2
    Showing results 1 - 10 of 16
    Order by:


    SAS No. 128 AU-C Section 610 Using the Work of Internal Auditors

    Report The issuance of SAS No. 128 culminates the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format. The revised AU-C section 610 guidance is effective for audits of financial...
    Published on August 04, 2014

    SAS No. 128 (AU-C Section 610) Using the Work of Internal Auditors

    News The issuance of SAS No. 128 will culminate the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format
    Published on May 29, 2014

    SAS No. 114 Redrafted Clarifying Governance Communications

    Report The Auditing Standards Board [ASB] has finished work on the first of the clarified auditing standards in work related to the overall clarity project. In efforts to converge the U.S. auditing technical literature with literature developed by the International Auditing and Assurance Standards Board [IAASB], and in efforts to clarify
    Published on August 03, 2014

    AU-C SECTION 920 Amendment Letters for Underwriters and Certain Other Requesting Parties

    News The Auditing Standards Board [ASB] voted to issue a final standard that amends AU-C section 920, Letters for Underwriters and Certain Other Requesting Parties. The amendment is a result of requests for revisions to the guidance.
    Published on July 02, 2014

    SSARS No. 21 Changes in the Landscape for Accountants in Public Practice Who Prepare Financial Statements

    Report SSARS No. 21 represents the most significant changes to the compilation and review literature in decades, and draws a bright line between accounting and reporting services.
    Published on November 19, 2014

    SAS No. 122 Clarification and Recodification of U.S. Auditing Standards

    Report On October 5, 2011, the Auditing Standards Board [ASB] released a trio of Statements on Auditing Standards [SASs], where one of those documents represents the “Super SAS” that serves to both recodify U.S. generally accepted auditing standards and enhance convergence with International Standards on Auditing [ISAs], as those standards are
    Published on August 03, 2014

    SAS No. 126 Going Concern Issues in Financial Statement Audits

    Report On June 28, 2012, the Auditing Standards Board [ASB] released Statement on Auditing Standard [SAS] No. 126, entitled The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern [Redrafted].
    Published on August 03, 2014

    New Guidance for Compilation/Review Engagements

    Report At its November 2009 meeting, the Accounting and Review Services Committee [ARSC] voted to finalize SSARS No. 19, entitled Compilation and Review Engagements.
    Published on August 03, 2014

    Liquidity Restrictions New Accounting Guidance

    Report The AICPA recently has released some new Technical Practice Aid [TPA] guidance that is found in Technical Information Service [TIS] Section 1100, and in particular the questions and answers in item 15 within that guidance, entitled Liquidity Restrictions.
    Published on August 03, 2014

    Compilation Engagements Preparing for Significant Changes

    Report On June 29, 2012, the AICPA Accounting and Review Services Committee [ARSC] released an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs].  If adopted in final form, the guidance will change the landscape of compilation engagements.
    Published on August 03, 2014

    Page  1 2
    Showing results 1 – 10 of 16
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.