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    Audit Data Standard Working Group

    Article ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Standard working group. The first three Audit Data Standards have been released: base standard, general ledger standard, and accounts receivable subledger standard
    Published on February 18, 2014

    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

    XBRL Events

    Conference Events, presentations and webcasts related to XBRL with topics covering the Securities and Exchange Commission's Interactive Data and other educational opportunities.
    Published on March 19, 2014

    Audit and Attest Services

    Article ...If you perform audit and attest engagements, the information and reso
    Published on October 10, 2013

    Risk Assessment

    Article Get resources, information and continuing professional education regarding the Risk Assessment Standards.
    Published on February 07, 2013

    AICPA Communication with the SEC (Custody Rule) 4/23/2010

    Comment Letter The American Institute of Certified Public Accountants (“AICPA”) has had, on several recent occasions, the opportunity to speak with Staff in the SEC Division of Investment Management about the final custody rule, with our most recent discussion occurring on April 22, 2010. Overall, the AICPA supports
    Published on January 28, 2013

    Continuous Assurance Working Group

    Article The Assurance Services Executive Committee (ASEC) Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain, covering both internal and external reporting.
    Published on February 13, 2014

    AICPA Professional Ethics Division Reports

    Article The AICPA Professional Ethics Division carries out inspections in order to identify Violations on Professional Standards in Employee Benefit Plan engagements. The most common violations have been compiled in order to prevent further occurrences by making practitioners aware of items to avoid.
    Published on February 25, 2013

    Service Organization Controls (SOC) Reports for Service Organizations

    Overview ...SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant. Each type of SOC report is designed to help
    Published on April 08, 2013

    Audit Documentation

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

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