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    Audit and Attest Standards, Including Clarified Standards

    Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers
    Published on November 17, 2014

    Statements on Auditing Standards

    Overview ...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 July 23, 2014

    AU section 230

    Professional Standards This section describes how the auditor must exercise due professional care in the performance of the audit and the preparation of the report. The section also requires that the auditor exercise professional skepticism and have reasonable assurance that the financial statements are free of material misstatement
    Published on February 26, 2010

    AU section 508

    Professional Standards This section explains types of reports, along with examples and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements
    Published on November 14, 2013

    AU section 801A

    Professional Standards This section applies when the auditor is engaged to audit a governmental entity under GAAS, and engaged to test and report on compliance with laws and regulations under Government Auditing Standards or in certain other circumstances involving governmental financial assistance
    Published on October 11, 2011

    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 21, 2015

    AU-C section 700

    Professional Standards This section addresses the auditor’s responsibility to form an opinion on the financial statements. It also addresses the form and content of the auditor’s report issued as a result of an audit of financial statements
    Published on November 18, 2014

    AU-C section 806

    Professional Standards This section addresses the auditor’s responsibility when the auditor is requested to report on an entity’s compliance with aspects of contractual agreements or regulatory requirements, insofar as they relate to accounting matters, in connection with an audit of financial statements (referred to hereinafter as a report on compliance
    Published on November 18, 2014

    AU section 339

    Professional Standards ...documentation. It details the form, content, and extent of audit documentation and discusses procedures for departures from the Statements on Auditing Standards and revisions to audit documentation after the date of the auditor’s report. The section also describes the ownership and
    Published on November 20, 2013

    AU-C section 706

    Professional Standards This section addresses additional communications in the auditor’s report when the auditor considers it necessary to draw users’ attention to a matter or matters presented or disclosed in the financial statements that are of such importance that they...
    Published on November 18, 2014

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