By Document Type
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 May 28, 2014
Special Issues Related to Accounting for Inventories
The primary authoritative guidance related to inventory is FASB ASC 330.
Published on July 29, 2014