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    Summary of Differences Between Clarified SASs and Existing SASs

    Overview In an effort to make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and apply, the Auditing Standards Board (ASB) is in the process of redrafting all of the auditing sections in Codification of Statements on Auditing Standards...
    Published on April 08, 2014

    SAS Clarity - Group Audits

    Article AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project.
    Published on April 03, 2013

    Changes May Be Needed to Regulator-Prescribed Auditors Reports

    Article Auditor's reports, with new requirements under the Clarified Auditing Standards, have become troublesome for many auditors. When regulator-prescribed auditor's reports are also required, the AICPA has developed information to assist.
    Published on May 01, 2013

    Audit Documentation

    Article AU-C section 230 discusses Audit Documentation. The AICPA provides highlights with respect to peer review.
    Published on April 03, 2013

    Communication With Those Charged With Governance

    Article One of the more common peer review matters identified in audit and attest engagements is related to the auditor's communication with those charged with governance and specifically the a failure to document those communicatio
    Published on April 03, 2013

    Improving the Clarity of Auditing Standards

    Article The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing. Although the purpose of redrafting the auditing standards is for clarity and convergence and
    Published on April 07, 2014

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