AU-C Section 230 Audit Documentation Requirements
In implementing the clarified auditing technical literature guidance, auditors will notice some minor modifications, especially in terms of where the authoritative literature is placed, related to general documentation requirements in audit engagements.
Published on March 20, 2015
Statements on Quality Control Recent Peer Review Findings
This report focuses on peer review issues identified with implementation of the AICPA’s statements on quality control, and more specifically Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control.
Published on October 22, 2014
Special Issues Related to Accounting for Inventories
The primary authoritative guidance related to inventory is FASB ASC 330.
Published on August 03, 2014
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