AICPA Offers Guidance on New Clarified Auditing Standards
The AICPA's new clarified auditing standards take effect next month, and the organization offers a wealth of materials to get practitioners up to speed on the transition.
Published on November 28, 2012
Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide
This guide is an important tool for auditors performing audits of financial statements in accordance with Government Auditing Standards and, in addition, compliance audits in accordance with OMB Circular A-133. It offers hands on advice in dealing the special considerations required in a single audit. In addition to in-depth discussions of the requirements of Government Auditing Standards and OMB Circular A-133, it includes example reports required under these standards. Updated as of February 1, 2012.
Understanding the Clarified Auditing Standards - 2012 Audit Risk Alert
With the release of Statement on Auditing Standards (SASs) Nos. 122?125, the AICPA has developed this Audit Risk Alert to build awareness and to inform auditors of the changes and effects the clarified standards will have on audit practices and methodologies, including the changes that may affect the reports of certain audited financial statements.
Property and Liability Insurance Entities – Audit and Accounting Guide
New edition updated as of January 1, 2013, this comprehensive revision of the Property and Liability Insurance Entities Audit and Accounting Guide provides expert assistance in the unique preparation, auditing, accounting, and reporting of financial statements for property and liability insurance entities.