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

    Report 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 August 03, 2014

    2012-2013 Audit Risk Alert Addressing Some Current Audit Issues

    Report 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 August 03, 2014

    Error Corrections Accounting and Reporting Issues

    Report This report covers both the accounting and reporting issues when dealing with error corrections in a compilation, review, or audit engagement.
    Published on September 17, 2014

    AU-C Section 708 Consistency of Financial Statements

    Report 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 August 03, 2014

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

    Report 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 August 03, 2014

    Compilation & Review Alert Addressing Some Current Issues

    Report 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 August 03, 2014

    Technical Practice Aid Guidance Supplementary Information & Other Matters

    Report On October 16, 2012, the AICPA released seven Technical Practice Aids [TPAs] addressing a variety of different matters.
    Published on August 03, 2014

    New Employee Benefit Plan Audit Risk Areas Disclosures of Offsetting Assets and Liabilities

    Report In response to significant broad scope concerns of ASU 2011-11, the FASB issued ASU 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. This update limits the scope of the disclosure requirement within ASU 2011-01 to derivatives, repurchase and reverse repurchase agreements, and securities
    Published on September 17, 2014

    Employee Benefit Plan Audits Addressing Some General Audit Considerations

    Report 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 August 03, 2014

    Special Report ASU 2014-03 FASB ASC 815 Implementation Issues

    Report 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 August 04, 2014

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