Your Search


    Search Results

    Page  1
    Showing results 1 - 9 of 9
    Order by:


    Analytical Procedures - Audit and Attest

    Publication The following is a summary of some of the professional requirements related to analytical procedures to assist you in performing your audit engagements
    Published on July 16, 2012

    Analytical Procedures - Compilation and Review

    Article ...One of the more common peer review matters in review engagements relates to the failure to document expectations when performing analytical procedures and to compare results to those expectations. Although many small businesses do not prepar
    Published on October 28, 2011

    Planning and Supervision

    Publication This excerpt from the the AICPA's 2012 Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit contains excerpted guidance on the risk assessment procedures
    Published on May 14, 2012

    Overhaul of AAG Property and Liability Insurance Entities

    Guide The Financial Reporting Executive Committee (FinREC) of the AICPA has issued a working draft of the accounting content of a proposed Audit and Accounting Guide Property and Liability Insurance Entities. This proposed guide addresses many new accounting issues that have emerged over the years and includes guidance dedicated specifically to
    Published on June 27, 2012

    Understanding the Entity

    Article One of the more common peer review matters in review engagements relates to the engagement letter. Some examples of matters identified include: The required wording that the engagement could not be relied upon to disclose errors, fraud, or illega
    Published on July 22, 2011

    Peer Review Matters

    Article Peer review is a critical component of financial reporting quality. The AICPA Peer Review program plays a significant role in ensuring that financial reporting is proper and in ensuring that practitioners have the tools necessary. The Peer Review team keeps practitioners abreast on the most recent findings to ensure that
    Published on December 06, 2013

    Understanding the Entity

    Article One of the more common peer review matters identified in compilation engagements is related to engagement letters. Some of these matters include: Missing or lacking required signatures. The required wording that the engagement could not be
    Published on April 02, 2013

    Basic Elements of a Review Report

    Article One of the more common peer review matters identified in review engagements relates to firms' not following the basic report elements as required by the SSARS. The standard review report should identify the financial statements reviewed in the opening
    Published on July 15, 2011

    ARSC Clarity Project

    FAQ The Accounting and Review Services Committee continues to work to clarify the Statements on Standards for Accounting and Review Services and have released an updated timeline for their completion.
    Published on March 07, 2014

    Page  1
    Showing results 1 – 9 of 9
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.