AICPA Professional Standards

Be sure you have the most comprehensive publication of standards applicable to non-public entities: AICPA Professional Standards. This publication is a reference of the current pronouncements on AICPA professional standards, along with a section detailing the applicability of AICPA and PCAOB standards.

Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

This new guide update, issued March 1, 2012 provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.

Audit Sampling - AICPA Audit Guide

The AICPA Audit Guide Audit Sampling, updated as of March 1, 2012, including the Clarity Project, summarizes applicable requirements and practices, and delivers "how-to" advice to help auditors apply nonstatistical and statistical sampling in auditing. The guide includes case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. The appendices include sampling tables and testing considerations.