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    Reports on Financial Statements of Employee Benefit Plans

    Publication This excerpt from the 2013 Audit and Accounting Guide Employee Benefit Plans contains illustrative reports on financial statements of employee benefit plans
    Published on February 14, 2013

    How to Use a Service Organization Control 1 Report

    Publication This excerpt from the AICPA Practice Aid Using an SSAE No. 16 Service Auditor’s Report (SOC 1 Report) in Audits of Employee Benefit Plans discusses how to use a Service Organization Control 1 report
    Published on August 27, 2012

    TIS Section .20 of Section 9110, Special Reports

    Article TIS section .20, "Effective Date of AU-C Section 905 in a Compliance Audit," of Section 9110, Special Reports, is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when dealing with issues compliance audit issues
    Published on December 27, 2012

    FRC Newsletter - July 8, 2013

    Newsletter FRC Newsletter Downloadable: July 8, 2013, Contents: Additional TIS Sections Address Audits of Group Financial Statements, Signing and Dating Reports AICPA Committee and Task Force Updates Available AICPA Releases Updated Audit and Accounting Guide Investment Companies
    Published on July 25, 2013

    FRC Newsletter - July 8, 2013

    Newsletter FRC Newsletter Downloadable: July 8, 2013, Contents: Additional TIS Sections Address Audits of Group Financial Statements, Signing and Dating Reports AICPA Committee and Task Force Updates Available AICPA Releases Updated Audit and Accounting Guide Investment Companies
    Published on July 25, 2013

    Service Organizations and Using Statement on Standards for Attestation Engagements No. 16 Reports

    Publication This excerpt from the AICPA's Audit and Accounting Guide Employee Benefit Plans (as of January 1, 2012) disccuses service organizations and using SSAE No. 16 reports
    Published on August 27, 2012

    Auditors Report - Table of Required Elements and Changes

    Guidance When regulator-prescribed reports are necessary, CPAs are occasionaly forced to change those reports to be in compliance with AU-C section No. 800, Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks. This downloadable illustrates the changes made
    Published on May 01, 2013

    Letter to Regulator About Specific Form

    Guidance When regulator-prescribed reports are necessary, CPAs are occasionaly forced to change those reports to be in compliance with AU-C section No. 800, Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks. This downloadable provides a sample letter to the regulator explaining the change
    Published on May 01, 2013

    An Auditors Report on a Complete Set of Financial Statements Prepared in Accordance With a Regulatory Basis of Accountin...

    Guidance When regulator-prescribed reports are necessary, CPAs are occasionaly forced to change those reports to be in compliance with AU-C section No. 800, Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks. This downloadable is an illustrative report
    Published on May 01, 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 April 07, 2014

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