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    Engagement Letter Indemnification Clauses

    Article Building on the requirements associated with audits of many types of regulatory entities, the Professional Ethics Executive Committee [PEEC] has issued new interpretive guidance associated with using [where use is prohibited] indemnification/limitation wording in agreements to perform audit and other attest services.
    Published on May 28, 2014

    SSARS No. 19 Implementation Getting Ready for 2010 Engagements

    Article In the first of a three-part series of reports addressing how to implement SSARS No. 19, these materials address, in capsule summary form, the major changes that need to be considered in compiling and reviewing financial statements beginning with calendar-year 2010 statements.
    Published on May 28, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Article Now that practitioners have completed the first cycle of performing compilation and review engagements using the requirements in SSARS No. 19, questions have been raised as to whether supplementary information issues have been addressed appropriately in these engagements
    Published on May 28, 2014

    ARSC Meeting Update Clarification and Revision of the SSARSs

    Article On May 20-22, 2014, the Accounting and Review Services Committee (ARSC) met to discuss the following major agenda items regarding ARSC’s current project to clarify and recodify the Statements on Standards for Accounting and Review Services (SSARSs).
    Published on June 18, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Article The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on May 28, 2014

    New Guidance for Compilation/Review Engagements

    Article 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 May 28, 2014

    Compilation and Review Engagements Focusing on Some Documentation Miscues

    Article As practitioners are planning to perform calendar-year 2013 compilation and review engagements, it might be helpful to focus on some frequently-encountered documentation deficiencies that are noted in these type engagements
    Published on May 28, 2014

    Compiling and Reviewing Personal Financial Statements

    Article ...also are engaged to prepare personal financial statements for the clients. While these statements can be audited, reviewed, or compiled, it is a very rare circumstance when the attest engagement on these type statements is other than a
    Published on May 28, 2014

    Auditing Financial Statements of NFP Entities Some Clarified Auditing Standards Requirements

    Article Since it is not uncommon for not-for-profit [NFP] entities to have September 30 fiscal year-ends, many auditors now are planning to implement the clarified auditing standards in NFP entity audits for the first time.
    Published on May 28, 2014

    New Independence Guidance Cumulative Effect of Multiple Nonattest Services

    Article On August 13, 2013, the AICPA Professional Ethics Executive Committee [PEEC] voted to finalize amended guidance associated with implementing Interpretation 101-3.
    Published on May 28, 2014

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