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    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

    Substantive Procedures

    Publication This excerpt from Audit and Accounting Guide Depository and Lending Institutions discusses substantive procedures
    Published on November 29, 2012

    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

    Audit Documentation

    Article AU-C section 230 discusses Audit Documentation. The AICPA provides highlights with respect to peer review
    Published on April 03, 2013

    Communicating Internal Control Matters Identified in an Audit

    Publication This excerpt from the AICPA's 2012 Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit discusses to communicate internal control matters identified in an audit
    Published on May 14, 2012

    Risk Assessment

    Article Get resources, information and continuing professional education regarding the Risk Assessment Standards.
    Published on May 01, 2014

    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

    Peer Review Addresses Risk Assessment Deficiencies

    Article The AICPA Peer Review Team has gathered data on common deficiencies found regarding the Risk Assessment Process and has created a video discussing those findings.
    Published on February 07, 2013

    Improving the Clarity of Auditing Standards

    Article The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing. Although the purpose of redrafting the auditing standards is for clarity and convergence and
    Published on June 02, 2014

    Enhancing Audit Quality Practice Aid

    Article This page provides access to versions of a modified practice aid designed to help CPAs better understand and apply Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control (Redrafted) (AICPA, Professional Standards, QC sec. 10).
    Published on September 04, 2014

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