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    AU-C section 708

    Professional Standards This section addresses the auditor’s evaluation of the consistency of the financial statements between periods, including changes to previously issued financial statements and the effect of that evaluation on the auditor’s report on the financial statements
    Published on November 18, 2014

    The AICPAs Guide to Clarified and Converged Standards for Auditing and Quality Control

    White Paper The AICPA’s Auditing Standards Board (ASB) is nearing completion of its Clarity Project. The goal of the Clarity Project is to make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and apply. As the ASB redrafted the standards for clarity, it also converged the standards with International Standards
    Published on July 14, 2011

    Peer Review May 2014 Exposure Draft - Pass With Deficiencies vs. Fail Report for Engagement Reviews

    Exposure Draft ...This Exposure Draft that proposes changes to eliminate an exception made for firms that undergo an Engagement Review. The current guidance states that when there is more than one engagement submitted for review, the same...
    Published on November 04, 2014

    Financial Reporting Center White Papers

    Article The Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting with resources for the entire financial reporting process.
    Published on August 01, 2013

    Financial Reform What It Means for CPAs

    Article In the wake of the economic crisis in 2008, policymakers and politicians set to work on a far-reaching overhaul of the financial markets and industry regulation. The result two years later is the landmark Dodd-Frank Wall Street Reform and Consumer Protection Act. This far-reaching legislation will have a meaningful impact
    Published on April 08, 2013

    Statements on Auditing Standards

    Overview Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
    Published on July 23, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
    Published on November 18, 2014

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