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 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

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...
Published on May 28, 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

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 115 Client Communication on Deficiencies

Sample Letter: This 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 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

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...
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

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

New Generation of SAS 70 Service Organization Control Reporting Update

Presentation: This session is designed to provide you with an understanding of the reporting guidance and the intended uses of AICPA SOC 1, SOC 2, and SOC 3 reports.
Published on November 21, 2012

Service Organization Control Reports

Webcast: The purpose of this 2 hour video webcast is to provide better understanding on how the replacement of SAS 70 reports by three new reporting options affects their risks and assurance concerns
Published on April 30, 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

SOC 1 Webcast

Presentation: This webcast will review and outline the changes regarding the transition from SAS 70 to SOC 1. The webcast will go in depth and focus on changes and specific principles and criteria
Published on November 21, 2012

FAQ Draft Use of GAPP for an Online System

FAQ: The FAQ provides guidance on the application of GAPP in attestation engagements. Additionally, these FAQs address questions posed on GAPP and SAS No. 70
Published on April 12, 2010

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