AU-C Section 530 Sampling in Financial Statement Audits
In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when using statistical and nonstatistical sampling in audit engagements.
Published on May 28, 2014
Service Organization Control (SOC) Reporting Focusing On Some Engagement Issues
In 2011, to provide the framework for practitioners to examine controls and to help management understand the related risks, the AICPA established three Service Organization Control® [SOC] reporting options [SOC 1, SOC 2 and SOC 3 reports].
Published on May 29, 2014
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