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    AU-C Section 220 Quality Control for U.S. GAAS Engagements

    Report ...implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with quality control that will need to be followed for engagements performed using U.S. GAAS
    Published on July 31, 2014

    AU-C Section 200 Overall Objectives in Audits Performed Using U.S. GAAS

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some new guidance associated with overall objectives of financial statement audits.
    Published on July 31, 2014

    AU-C Section 240 Considering Fraud in Financial Statement Audits

    Report ...implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with how they need to consider fraud-related matters in audits performed using U.S. GAAS
    Published on July 31, 2014

    Employee Benefit Plan Audits Considering the Potential for Fraud Issues

    Report ...to exist that needs to be considered in benefit plan engagements in a manner similar to how fraud issues are addressed in all audit engagements performed under U.S. GAAS
    Published on July 31, 2014

    Employee Benefit Plan Audits New Supplementary Information Requirements

    Report In planning and performing current-year employee benefit plan audit engagements, practitioners need to consider some authoritative auditing technical literature that now needs to be implemented.
    Published on July 31, 2014

    SAS No. 125 New Restricted-Use Communications Guidance

    Article On December 27, 2011, the Auditing Standards Board [ASB] released SAS No. 125, entitled Alert That Restricts the Use of the Auditor’s Written Communication.
    Published on May 28, 2014

    AU-C Section 706 Emphasis of Matter & Other Matter Paragraphs

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some significant changes from a reporting perspective when emphasis-of-matter [EOM] or other matter [OM] paragraphs are required to be included in audit reports, or when these type paragraphs are added to reports using auditor judgment.
    Published on May 28, 2014

    Audits Versus Examinations A Primer And A Look At Forthcoming Changes

    Article Many practitioners have been performing attest engagements for their clients under the SSAEs for years. However, practitioners are sometimes asked to perform an examination of subject matter where, depending on the subject matter, it is sometimes unclear what standards should be followed.
    Published on May 28, 2014

    Employee Benefit Plan Audits Addressing Some General Audit Considerations

    Article In planning, performing, and reporting on 2012 and subsequent year employee benefit plan [EBP] audits, the new clarified auditing standards now fully are in play and implementation of those standards will have a significant impact on audit engagements.
    Published on May 28, 2014

    Employee Benefit Plan Audits Developing Reports Using the Clarity Standards

    Article As with all financial statement audits performed under the clarified auditing standards, audit reports issued as a result of performing an audit of an employee benefit plan [EBP] now have been significantly revamped in efforts to better communicate management and auditor responsibilities and conclusions.
    Published on May 28, 2014

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