Integrating Fraud Education Into the Governmental Accounting and Auditing Course
Objective Suggested Topics Key Points References The following contains information designed to help academics integrate fraud into a course on government accounting and auditing. It does not contain case studies or teaching materials, but conta
Published on May 04, 2010
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.
Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide
This guide is an important tool for auditors performing audits of financial statements in accordance with Government Auditing Standards and, in addition, compliance audits in accordance with OMB Circular A-133. It offers hands on advice in dealing the special considerations required in a single audit. In addition to in-depth discussions of the requirements of Government Auditing Standards and OMB Circular A-133, it includes example reports required under these standards. Updated as of February 1, 2012.