AU section 330

Professional Standards:  This section provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards. It defines the confirmation process; discusses the relationship of confirmation procedures to the auditor's assessment of audit risk; describes...
Published on October 02, 2012

Comment Letters received on Improving the Clarity of ASB Standards

Comment Letters:  Letters of Comment Received on the Discussion Paper on Improving the Clarity of ASB Standards
Published on February 14, 2013

AU section 380

Professional Standards:  ...and provides guidance on the auditor’s communication with those charged with governance in relation to an audit of financial statements. It describes the role of communication, legal considerations, those who are charged with governance, management, matters to be communicated, the communication process, and documentation
Published on October 02, 2012

Auditing Standards Board

Article:  ...The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuer
Published on April 12, 2013

Meeting Agenda and Materials for April 27-30, 2009, ASB Meeting

Meeting Materials:  Meeting Agenda and Materials for April 27-30, 2009 Auditing Standards Board .
Published on July 15, 2011

Accounting and Review Services Committee Overview

Overview:  ARSC is an AICPA senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities.
Published on April 01, 2013

Audit Standards Board Members Biographies

Article:  The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013

The CPA Vision Project and Beyond

Overview:  The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond.  AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
Published on January 07, 2013

ET Section 302 - Contingent Fees

Article:  ET Section 302 - Contingent Fees
Published on May 16, 2011

Statements on Auditing Standards

Article:  ...are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers
Published on January 08, 2013

ET Appendix A

Article:  ET Appendix A Council Resolution Designating Bodies to Promulgate Techncial Standards
Published on November 20, 2012

ET Section 101 - Independence

Professional Standards:  .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 11, 2013

ET Section 100-1 Conceptual Framework for AICPA Independence Standards

Professional Standards:  The Conceptual Framework for AICPA Independence Standards.
Published on April 09, 2013