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Practice Aids

Practice Aid: ...In 2010, the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm's System of Quality Control (Redrafted). This SQCS supersedes SQCS No. 7, which is referenced below. It was issued November...
Published on February 28, 2012

2013 20500 Governmental Audit Engagement Checklist (For Financial Statements With Periods Ending on or After December, 1...

Checklist: The Governmental Audit Engagement Checklist (For Financial Statements With Periods Ending on or After December, 15, 2012) was developed for use by reviewers of audits of state and local governments that are subject to the accounting and financial reporting requirements of the Governmental Accounting Standards Board (GASB
Published on December 18, 2012

Peer Reviews System Review vs. Engagement Review

Overview: This page summarizes the differences between system and engagement reviews.
Published on February 26, 2013

NPRC Resources

Overview: Review and download National Peer Review Committee Resources.
Published on February 06, 2012

2011 Team and Review Captain Checklists

Checklist: On the 2011 Team and Review Captain Checklists page, you can link to checklists, questionnaires and other material necessary for performing system or engagement reviews.
Published on June 22, 2011

2012 Team and Review Captain Checklists

Checklist: Download all of the resources you'll need to perform a System or Engagement Review. Please note that these materials should be used for reviews commencing on or after January 1, 2012.
Published on January 06, 2012

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Related AICPA Products

Not-for-Profit Entities Audit and Accounting Guide

New edition updated as of March 1, 2013. The most up-to-date resource available to assist you with understanding the unique applications of financial statements and reports for not-for-profit entities.

Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.

U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure

2012 US GAAP Financial Statements-Best Practices in Presentation and Disclosure formerly Accounting Trends & Techniques) provides hundreds of illustrative disclosures that were specially selected by an AICPA expert panel from the financial statements of hundreds of companies. Fully updated for recent authoritative pronouncements, this edition offers comprehensive examples of virtually every required disclosure, across over 100 industries, to deliver the content you need from the organization you trust.