SAS 115 Educate Your Client Letter (Word)

Template:  This is a template letter for CPAs to use with clients to explain SAS No. 115 and how to evaluate and communicate internal controls in a audit
Published on December 06, 2012

SAS 115 Client Communication on Deficiencies

Sample Letter:  ...template document is intended for IT section members to use to communicate identified significant deficiencies or material weaknesses that are based on the sample communication outlined in the SAS No. 115
Published on May 28, 2010

SAS No. 115 Frequently Asked Questions

Overview:  SAS 115 FAQs for IT Section members addresses the most common practitioner questions related to applying SAS No. 115. In addition, it provides links to additional resources that may help you...
Published on May 28, 2010

Frequently Asked Questions

Article:  SAS 115 FAQs for IT Section members addresses the most common practitioner questions related to applying SAS No. 115. In addition, it provides links to additional resources that may help you...
Published on May 14, 2010

Summary of Findings - SAS 115

Template:  This sample template for IT Section members is designed for practitioners use to accumulate their findings in implementing SAS 115
Published on May 14, 2010

Internal Control Tools and Resources

Tools:  This page explores Internal Control and the control environment, risk assessment, control activities, and information and communication monitoring.
Published on April 02, 2013

SAS No. 115 Client Talking Points

FAQ:  A summary of talking points a CPA can use with clients when discussing SAS No. 115, evaluation and communication internal controls in a audit
Published on December 06, 2012

SAS No. 115 Educate Your Client Communication Letter

Sample Letter:  This template document is designed to allow IT Section members to update and educate each client directly on the new SAS No. 115 requirements
Published on May 14, 2010

SAS No. 115 Client Newsletter or Web Site Template

Template:  This document is provided for IT Section members and designed for practitioners to communicate the impact of SAS No. 115 to their clients via the member’s newsletter, Web site, or other marketing communications
Published on May 14, 2010

The Effects of SAS No. 115 PowerPoint Presentation

Presentation:  This PowerPoint presentation for IT Section members provides an overview of SAS No. 115, the impact to a client’s audit, and definitions and examples of significant deficiencies and material weaknesses
Published on May 14, 2010

SAS 112

FAQ:  These are frequently asked questions that practitioners have about SAS No. 115 and communication of internal control matters in an audit
Published on December 06, 2012

Client Newsletter or Web Site Template

Template:  This is a template that practitioners can submit to their clients that explains SAS No. 115 and internal control reporting
Published on December 06, 2012

Statement on Auditing Standards

Overview:  These AICPA IMTA resources help support CPAs in achieving a level of quality when providing assurance services.
Published on April 10, 2013