SAS Clarity - Group Audits
AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project.
Published on April 03, 2013
The Evolution of SAS 70 into SOC Reports
See how SAS 70 evolved into a family of SOC reports
Published on August 01, 2012
Service Organization Control (SOC) Reports
Service Organization Control Reports® are internal control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to build
Published on February 12, 2014
FAQ Service Organizations Standards and Implementation Guidance
SSAE 16 (and also SAS 70) enables CPAs to provide two types of service auditor’s reports. This document contains questions and answers to help explain the changes resulting from the issuance of SSAE...
Published on October 11, 2011
SOC Reports Information for CPAs
The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization.
Published on January 03, 2014
CPA Compliance Modifications for NYC Form TC309 Accountants Certification
As a result of the issuance of SAS 122, Clarification and Recodification, the wording of the Tax Commission of the City of New York Form TC309, Accountant's Certification, does not comply with AICPA’s professional standards...
Published on January 04, 2013
Service Organization Controls (SOC) Reports for Service Organizations
Service Organization Controls (SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant. Each type of SOC report is designed to help
Published on April 08, 2013
Users and User Entities
Many companies function more efficiently and profitably by outsourcing tasks or entire functions to service organizations that have the personnel, expertise, equipment, or technology to accomplish these tasks or functions. Examples of such services
Published on January 03, 2014
SOC Toolkit for Firms
To help firms navigate this emerging service area, establish a niche practice and help clients, prospects and service organizations understand the benefits of SOC engagements, the AICPA has created a number of free resources and marketing materials in this helpful toolkit.
Published on January 24, 2013
What Are Group Audits
This excerpt from the AICPA Audit Risk Alert Understanding the Responsibilities of Auditors for Audits of Group Financial Statements discusses group audits and clarified SAS Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors
Published on August 22, 2012