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    AU-C section 240

    Professional Standards This section addresses the auditor’s responsibilities relating to fraud in an audit of financial statements
    Published on November 20, 2013

    AU section 314

    Professional Standards ...a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing
    Published on November 18, 2013

    AU section 316

    Professional Standards ...the responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement (AU section 110) as it relates to fraud in an audit of financial statements conducted in accordance
    Published on November 18, 2013

    PCPS-Firm Practice Management White Papers

    Article The Private Companies Practice Section (PCPS) Firm Practice center provides information and resources for firms of all sizes in the area of practice management.
    Published on October 14, 2013

    AICPA White Papers Index

    Article AICPA features whitepapers with commentary and insight on topics of importance to the accounting profession.
    Published on October 14, 2013

    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

    Associations Other Links

    Article   Accounting Hall Of Fame The Accounting Hall of Fame was established at The Ohio State University in 1950 for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the
    Published on May 10, 2013

    AICPA Tax Section White Papers

    Article The AICPA Tax Area provides tax practice tools to help practitioner members elevate their practices and maintain the highest ethical standards, and advocates sound tax policy and effective tax administration.
    Published on June 25, 2013

    Meeting Agenda and Materials for January 11-14, 2010, ASB Meeting

    Meeting Materials Meeting Agenda and Materials for January 11-14, 2010 Auditing Standards Board Meeting.
    Published on July 15, 2011

    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 December 16, 2013

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