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    Risk Assessment Standards (SAS Nos. 104 - 111)

    Article AICPA Statement on Auditing Standards (SAS) Nos. 104-111 are commonly referred to as the "Risk Assessment Standards".  The Center and the AICPA have developed resources to assist auditors in applying these standards. Resources Audit Risk Alert, Understa
    Published on April 23, 2010

    Risk Assessment Standards (Nos. 104-111) Resource Center

    Overview During February and March 2008, the AICPA's Audit and Attest Team staff issued 12 new Technical Practice Aids (TPAs) to assist auditors in implementing Statements.
    Published on January 10, 2012

    EBPAQC Alert No. 291

    Newsletter New EBPAQC Plan Advisory on EBP Audits; Effective Monitoring Plan Advisory Updated; AICPA FAQs Regarding Group Audit Standard; PCAOB Report on Results of Inspections
    Published on March 13, 2013

    EBPAQC Alert No. 308

    Newsletter Mandatory Membership Compliance Questionnaire; Internal Control Communications Tool; AICPA EBP Committee Volunteer Changes; DOL OIG Recommendations on Hard-to-Value Investments; EBPAQC Forum Contest Winners
    Published on October 22, 2013

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