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    Peer Review Addresses Risk Assessment Deficiencies

    Article The AICPA Peer Review Team has gathered data on common deficiencies found regarding the Risk Assessment Process and has created a video discussing those findings
    Published on February 07, 2013

    Peer Review Matters

    Article Peer review is a critical component of financial reporting quality. The AICPA Peer Review program plays a significant role in ensuring that financial reporting is proper and in ensuring that practitioners...
    Published on December 06, 2013

    AICPA Peer Review Concerns-Common Risk Assessment Deficiencies

    Article The AICPA Peer Review Team has gathered data on common deficiencies found regarding the Risk Assessment Process and has created a video discussing those findings.This document is the transcription for easy reference...
    Published on February 07, 2013

    Income Tax Basis Financial Statements

    Article ...Some of the common peer review matters identified in compilation engagements relate to the definitions section of the SSARS. For example, there have been several cases where a firm had GAAP basis financial statement titles...
    Published on July 14, 2011

    Communicating Internal Control Matters Identified in an Audit

    Publication This excerpt from the AICPA's 2012 Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit discusses to communicate internal control matters identified in an audit.
    Published on May 14, 2012

    Planning and Supervision

    Publication This excerpt from the the AICPA's 2012 Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit contains excerpted guidance on the risk assessment procedures.
    Published on May 14, 2012

    Analytical Procedures - Audit and Attest

    Publication The following is a summary of some of the professional requirements related to analytical procedures to assist you in performing your audit engagements.
    Published on July 16, 2012

    Audit Documentation

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

    Compilation Performance Requirements

    Article Some of the more common peer review matters identified in compilation engagements is related to the basic performance requirements, including Balance sheet including “current liabilities” without the appropriate caption or description Income stat
    Published on July 14, 2011

    Form of a Standard Compilation Report

    Article ...One of the more common peer review matters identified in compilation engagements is related to firms issuing tax basis financial statements and the compilation report was not modified to reflect the GAAP departure. In the course...
    Published on July 14, 2011

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