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    Engagement Letter Indemnification Clauses

    Report 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 August 03, 2014

    SSARS No. 19 Implementation Getting Ready for 2010 Engagements

    Report 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 August 03, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Report 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 August 03, 2014

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

    Report 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 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

    Compilation & Review Engagement Guide Implementation Issues

    Report Until the April 2010 issuance of the AICPA Guide, there had been no Accounting and Auditing Guide that existed in order to help practitioners implement compilation and review guidance in the SSARSs technical literature.  Now, that practical implementation guidance is available, and it needs to be utilized as authoritative guidance
    Published on August 03, 2014

    SSARS No. 19 Answering Some Implementation Questions

    Report Given the upcoming effective date of SSARS No. 19, many practitioners now are addressing how the guidance needs to be appropriately-implemented, and several questions have been raised related to the new guidance.
    Published on August 03, 2014

    Personal Financial Statements Exhibit to the Compilation and Review Guide

    Report ...December 8, 2010 In October 2010, the AICPA released an Exhibit that will be included in the 2011 Edition of the AICPA Guide, entitled Compilation and Review Engagements. Since neither SSARS No. 19, entitled Compilation and Review Engagements, no
    Published on August 03, 2014

    Compiling and Reviewing Personal Financial Statements

    Report ...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 August 03, 2014

    Auditing Financial Statements of NFP Entities Some Clarified Auditing Standards Requirements

    Report 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 August 03, 2014

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