Search Results

    Page  1 2
    Showing results 1 - 10 of 13
    Order by:


    AU-C Section 250 Illegal Acts Issues in Financial Statement Audits

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when considering the potential for reporting entity noncompliance with laws and regulations, and how identified instances of noncompliance might impact audit procedures, audit documentation, and auditor communications.
    Published on May 28, 2014

    2012-2013 Audit Risk Alert Addressing Some Current Audit Issues

    Article Each year, the AICPA releases its general Audit Risk Alert, and the 2012-2013 Alert, entitled General Accounting and Auditing Developments, now has been released.
    Published on May 28, 2014

    Error Corrections Accounting & Reporting Issues

    Report ...error which, stated simply, is an unintentional misstatement of either amounts or disclosures in the financial statements. The accounting guidance related to error corrections is housed in FASB ASC 250
    Published on July 28, 2014

    AU-C Section 708 Consistency of Financial Statements

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some new requirements and guidance associated with addressing inconsistencies reflected in financial statements being audited.
    Published on May 28, 2014

    Policy Note Disclosures U.S. GAAP & OCBOA Financial Statements

    Article Whether financial statements are prepared using U.S. GAAP or using an other comprehensive basis of accounting [OCBOA], it is important for practitioners to consider the appropriateness of note disclosures, as well as measurements included in the financial statements, when they are performing the entire spectrum of attest engagements.
    Published on May 28, 2014

    Compilation & Review Alert Addressing Some Current Issues

    Article Each year, the AICPA publishes a compilation and review alert that is intended to provide practitioners with an update on recent practice issues and professional standards that affect compilation and review engagements
    Published on May 28, 2014

    Technical Practice Aid Guidance Supplementary Information & Other Matters

    Article On October 16, 2012, the AICPA released seven Technical Practice Aids [TPAs] addressing a variety of different matters.
    Published on May 28, 2014

    Employee Benefit Plan Audits Addressing Some General Audit Considerations

    Article In planning, performing, and reporting on 2012 and subsequent year employee benefit plan [EBP] audits, the new clarified auditing standards now fully are in play and implementation of those standards will have a significant impact on audit engagements.
    Published on May 28, 2014

    Special Report ASU 2014-03 FASB ASC 815 Implementation Issues

    Article FASB ASU 2014-03 amends the guidance in FASB ASC 815 and provides private companies with a simplified accounting alternative that can be used in accounting for certain plain-vanilla interest rate swaps.
    Published on May 28, 2014

    CPEA Special Report ASU 2014-02 [FASB ASC 350] Implementation Issues

    Article FASB ASU 2014-02 amends the guidance in FASB ASC 350 to provide private companies with a simplified amortization alternative that can be used in accounting for post-acquisition goodwill.
    Published on May 28, 2014

    Page  1 2
    Showing results 1 – 10 of 13
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.