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    Designing Analytical Procedures in a Review Engagement

    Report In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed in a “mechanical” manner
    Published on August 03, 2014

    AU-C Section 520 Analytical Procedures

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when using analytical procedures in planning and performing audit engagements
    Published on August 03, 2014

    Forecasts, Projections, and Pro Forma Information

    Report At times, questions arise related to how there should be an appropriate distinction associated with whether attest engagements relate to forecasts or projections [collectively referred to as prospective financial statements], or pro forma financial information.
    Published on August 03, 2014

    AU-C Section 500 Audit Evidence Some Overarching Considerations

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when obtaining audit evidence that is needed to support their audit opinions.
    Published on August 03, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Report The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on August 03, 2014

    Compilation & Review Engagements Reporting on Supplementary Information

    Report Frequently, when practitioners are compiling and reviewing financial statements, supplementary information accompanies those statements.  Without regard to whether the statements are being compiled or reviewed, practitioners need to clearly-indicate the degree of responsibility they are assuming with respect to that information.
    Published on August 03, 2014

    AU-C Section 330 Responding To Assessed Risks & Evaluating Evidence

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding how procedures need to be performed to address assessed risks of material misstatement in the financial statements and how they need to evaluate audit evidence that has
    Published on August 03, 2014

    Some Continuing Issues in Compilation & Review Engagements

    Report Each year, the AICPA updates and compiles a listing of recurring deficiencies where the deficiencies are frequently-encountered in practice, and where the issues often are noted as a result of the peer review process.
    Published on August 03, 2014

    Compilation and Review Engagements Focusing on Some Documentation Miscues

    Report As practitioners are planning to perform calendar-year 2013 compilation and review engagements, it might be helpful to focus on some frequently-encountered documentation deficiencies that are noted in these type engagements.
    Published on August 03, 2014

    Performing Review Engagements A Reminder About Some Practice Issues

    Report It sometimes is noticed that practitioners face greater challenges in complying with review engagement technical literature when compared to compilation and audit engagement technical literature requirements.
    Published on August 03, 2014

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