SAS Nos. 104-111 Risk Assessment Standards Toolkit
Toolkit:
The SAS Nos. 104-111 Risk Assessment Standards toolkit gives you an overview of the standards and provide you with tools to assist you in educating and communicating the impact of...
Published on February 20, 2013
SAS No. 115 Toolkit - PCPS Members
Toolkit:
The SAS No. 115 toolkit provides guidance on the implementation of SAS No. 115 and tools to assist you in educating and communicating the impact of SAS No. 115 with your...
Published on February 22, 2013
SAS Nos. 104-111 Risk Assessment Standards Toolkit
Toolkit:
The SAS Nos. 104-111 Risk Assessment Standards toolkit gives you an overview of the standards and provide you with tools to assist you in educating and communicating the impact of...
Published on May 13, 2013
SAS Nos. 104-111 Talking Points Document
Overview:
Provided are client talking points on SAS No. 104-111 to assist practitioners in addressing common questions clients may have regarding the new risk assessment standards, and what they mean for audit engagements
Published on January 21, 2010
Summary of Findings - SAS 115
Template:
SAS No. 115, which superseded SAS No. 112, establishes standards and provides guidance on communicating matters related to an entity's internal control over financial reporting identified in an audit...
Published on April 03, 2013
Clarified Auditing Standards Toolkit PCPS Members
Toolkit:
The Clarified Auditing Standards Toolkit has been developed to assist you and your firm in the implementation process to the new SAS Nos. 122-125 standards
Published on March 12, 2013
SAS No. 115 Educate Your Client Communication Letter
Sample Letter:
This template document is designed for practitioners to update and educate each client directly on the new SAS No. 115 requirements
Published on April 03, 2013
SAS No. 115 Client Newsletter or Web Site Template
Template:
The template is designed for you to use to communicate the impact of SAS No. 115 to your clients via your firm’s client newsletter, your web site and other marketing communications
Published on April 03, 2013
SAS Nos. 104-111 Client Communication Letter
Sample Letter:
For use with the Client Talking Points, a sample letter is provided for communication with clients as a follow up to ?live? dialogue either in a meeting or over the phone, regarding the new Risk Assessment Standards No. 104-111.
Published on January 21, 2010
SAS Nos. 104-111 Risk Assessment Standards Glossary of Terms
Glossary:
Access a glossary of terms that are important in the interpretation of when to apply the Risk Assessment Standards (SASs) No. 104-111. The glossary is a ccomplimentary piece to the SASs No. 104-111 overview.
Published on April 03, 2013
The Effects of SAS No. 115
Presentation:
This presentation 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 April 07, 2010
Auditing Standards Comment Letters
Comment Letters:
TIC Comment Letters provide the PCPS Technical Issues Committee’s (TIC) views on proposed technical standards affecting small businesses. This page contains TIC comment letters pertaining to Auditing proposals issued by the Auditing Standards Board.
Published on January 29, 2013
Frequently Asked Questions
FAQ:
The FAQs document is intended to address the most common practitioner questions related to applying SAS No. 115. In addition, it provides links to additional resources that may help you in understanding and applying SAS No. 115
Published on July 13, 2010
Clarified Auditing Standards Snapshot Overview
Overview:
The Clarified Auditing Snapshot Overview provides insight into the key provisions of SAS Nos. 122-125, to help you appropriately apply the new standards in your financial statement audits. Here you’ll find a summary of what’s different, examples of how...
Published on April 03, 2013
Client Communication on Deficiencies
Sample Letter:
This template document is intended for you 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 April 03, 2013