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 March 28, 2013
Audit and Attest Standards Team
Objectives or Roster:
Part of the Auditing Standards Board's (ASB) mission is to promote high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries of those services, with the ultimate purpose of serving the public...
Published on July 15, 2011
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
Recently Issued Audit Interpretations
Article:
Recently Issued Audit Interpretations
Published on April 03, 2013
Accounting and Audit Links
Article:
...Defense Contract Audit Agency Under the authority, direction, and control of the Under Secretary of Defense (Comptroller), DCAA is responsible for performing all contract audits for the Department of Defense Department of...
Published on June 10, 2011
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
Directory of Audit and Attest Standards Team Members
Article:
Published on March 03, 2011
AU section 322
Professional Standards:
This section provides guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards
Published on October 02, 2012
AU section 337A
Professional Standards:
This section, an appendix to AU section 337, provides an illustrative audit inquiry letter to legal counsel
Published on October 02, 2012
AU section 350
Professional Standards:
This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach
Published on October 02, 2012
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...
Published on October 11, 2011
AU section 801
Professional Standards:
This section is applicable when an auditor is engaged, or required by law or regulation, to perform a compliance audit in accordance with generally accepted auditing standards; the standards for financial audits under Government Auditing Standards; and a governmental audit requirement that requires an auditor to express an opinion...
Published on October 02, 2012
AICPAs Auditing Standards Board International Convergence Plan
Article:
Auditing Standards Board's Convergence Plan With International Audit and Attest Standards
Published on April 28, 2010
AU-C section 570
Professional Standards:
This section addresses the auditor’s responsibilities in an audit of financial statements with respect to evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern. This section applies to all audits...
Published on October 03, 2012
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 certain...
Published on October 02, 2012