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    ET Topical Index

    Article ET Topical Index
    Published on June 03, 2013

    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

    ET Section 100 - Independence, Integrity, and Objectivity

    Article ET Section 100 - Independence, Integrity, and Objectivity
    Published on June 03, 2013

    ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

    Article ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
    Published on October 11, 2013

    ET Section 100-1 Conceptual Framework for AICPA Independence Standards

    Professional Standards The Conceptual Framework for AICPA Independence Standards.
    Published on April 09, 2013

    ET Section 101 - Independence

    Professional Standards .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
    Published on October 15, 2013

    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on April 11, 2014

    AU section 325

    Professional Standards This section establishes standards and provides guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses or disclaims an opinion on financial statements. The section defines the terms...
    Published on November 20, 2013

    AU-C section 265

    Professional Standards This section addresses the auditor’s responsibility to appropriately communicate to those charged with governance and management deficiencies in internal control that the auditor has identified in an audit of financial statements
    Published on November 20, 2013

    AU section 9642

    Article Interpretations in this section were based on the concepts in Statement on Auditing Standards No. 30, Reporting on Internal Accounting Control
    Published on November 20, 2013

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