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    AU section 801A

    Professional Standards This section applies when the auditor is engaged to audit a governmental entity under GAAS, and engaged to test and report on compliance with laws and regulations under Government Auditing Standards or in certain other circumstances involving governmental financial assistance
    Published on October 11, 2011

    AU section 801

    Professional Standards This section is applicable when an auditor is engaged, or required by law or regulation, to perform a compliance audit in accordance with generally accepted auditing standards; the standards for financial audits under Government Auditing Standards; and a governmental audit requirement that requires an auditor to express an opinion on compliance
    Published on November 20, 2013

    Statements on Auditing Standards

    Overview Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and...
    Published on July 23, 2014

    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 23, 2014

    ASB Meeting Agenda and Materials January 2015

    Meeting Materials Meeting Date: January 12-15, 2015 San Diego, CA The Westin San Diego 400 West Broadway San Diego, CA  92101 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make re
    Published on January 09, 2015

    Standards and Statements

    Overview The Standards and Statements web page provides members with links to the standards and statements that the AICPA develops and monitors, and that are issued by the Auditing Standards Board, as well as to international financial reporting and continuing professional education program standards in one central area
    Published on March 17, 2015

    Accounting and Audit Links

    Article   Defense Contract Audit Agency Under the authority, direction, and control of the Under Secretary of Defense (Comptroller), DCAA is responsible for performing all contract audits for the Department of Defense Department of Housing and Urba
    Published on June 10, 2011

    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

    International Links

    Article Suggestion Box. Give us your ideas for sites that can be linked to AICPA Online. Accountants Global Network International AGN International is a worldwide association of separate and independent accounting and consulting firms. Affili
    Published on September 11, 2012

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