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    OMB Circular A-133 Audits Common Findings and Deficiencies

    Report Recently, the AICPA Ethics Division compiled a list of deficiencies frequently identified in investigations of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations audits over the last 2 years. The focus of this report will be on the more common findings
    Published on August 20, 2014

    OMB Circular A-133 Audits Common Findings and Deficiencies

    Report Recently, the AICPA Ethics Division compiled a list of deficiencies frequently identified in investigations of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations audits over the last 2 years. The focus of this report will be on the more common findings
    Published on August 20, 2014

    Communicating Control Deficiencies A Reminder About Auditor Responsibilities

    Report 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 August 03, 2014

    Communicating Control Deficiencies A Reminder About Auditor Responsibilities

    Report 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 August 03, 2014

    AU-C Section 265 Communicating Internal Control Related Matters

    Report 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 August 03, 2014

    AU-C Section 265 Communicating Internal Control Related Matters

    Report 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 August 03, 2014

    Benefit Plan Audit Risk Alert Addressing Some Current Issues

    Report 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 August 03, 2014

    Benefit Plan Audit Risk Alert Addressing Some Current Issues

    Report 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 August 03, 2014

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