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    SAS No. 115 Audit Risk Alert Guidance

    Report ...approval by the Audit and Attest Standards Staff, has released some implementation guidance that should be very helpful to practitioners in their efforts to appropriately-implement the new SAS No. 115, control deficiency evaluation and communication requirements
    Published on July 28, 2014

    Communicating Control Deficiencies A Reminder About Auditor Responsibilities

    Article In September 2008, the Auditing Standards Board [ASB] issued Statement on Auditing Standards [SAS] No. 115 [AU Section 325], entitled Communicating Internal Control Related Matters Identified in an Audit. The provisions within SAS No. 115 became effective for audits of financial statements for periods...
    Published on May 28, 2014

    Examing Internal Control in an Integrated Audit

    Report In September 2008, the Auditing Standards Board [ASB] issued two “companion” documents, where the first of those documents provides guidance related to communicating significant deficiencies and material weaknesses noted in performing financial statement audits. The “companion” document related to internal control issues is in SSAE No. 15.
    Published on July 28, 2014

    Reporting on the Design of Internal Control

    Report As discussed in previous reports, in September 2008, the ASB issued two companion documents, where the first of those documents provides guidance related to communicating significant deficiencies and material weaknesses noted in performing financial statement audits.
    Published on July 28, 2014

    AU-C Section 265 Communicating Internal Control Related Matters

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when considering required control deficiency communications with those charged with governance and management.
    Published on May 28, 2014

    SAS No. 114 Redrafted Clarifying Governance Communications

    Report The Auditing Standards Board [ASB] has finished work on the first of the clarified auditing standards in work related to the overall clarity project.  In efforts to converge the U.S. auditing technical literature with literature developed by the International Auditing and Assurance Standards Board [IAASB], and in efforts to clarify
    Published on July 28, 2014

    Successor & Predecessor Communications A Reminder

    Report When a change of auditors is in process or has taken place, it is important for successor auditors not to accept engagements until certain communications have been made with predecessor auditors, but that requirement does not extend to review and compilation engagements.
    Published on July 28, 2014

    Special Issues Related to the Statement of Cash Flows

    Report According to SFAS No. 95, Statement of Cash Flows, the primary objective of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period.
    Published on July 28, 2014

    Benefit Plan Audit Risk Alert Addressing Some Current Issues

    Article Each year, the AICPA publishes a general audit risk alert along with some specialized alerts that address current issues that need to be considered in a variety of different industries and by various types of reporting entities
    Published on May 28, 2014

    Benefit Plan Audits Some Current Considerations

    Report As practitioners are finalizing benefit plan audit engagements, some new issues and some continuing issues need to receive some focus to ensure that financial statements are prepared appropriately and audits are performed and documented appropriately.
    Published on July 28, 2014

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