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    Employee Benefit Plan Audits Considering Some Risk Assessment Issues

    Article Audit risk is the risk that an auditor expresses an inappropriate audit opinion when financial statements are materially misstated. Audit risk is a function of the risks of material misstatement...
    Published on May 28, 2014

    Audit Report Dating Considering When Dual Dating is Appropriate

    Article In some instances, auditors raise questions related to whether it would be appropriate to dual date their reports or whether they should reissue their previously issued reports using new report dates.  As such, these materials include discussions focused on two issues where dual dating of reports might be appropriate.
    Published on May 28, 2014

    Audits Versus Examinations A Primer And A Look At Forthcoming Changes

    Article Many practitioners have been performing attest engagements for their clients under the SSAEs for years. However, practitioners are sometimes asked to perform an examination of subject matter where, depending on the subject matter, it is sometimes unclear what standards should be followed.
    Published on May 28, 2014

    Audit Planning Issues The Importance of Risk Assessment

    Article Discussions in these materials are focused on some of the more common pitfalls and issues associated with the risk assessment process and on providing a refresher on some of the key points that need to be addressed in implementing the risk assessment technical literature requirements.
    Published on May 28, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Article The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement...
    Published on May 28, 2014

    Group Audits Addressing Some Practical Issues

    Article ...the AICPA released a series of technical practice aid [TPA] questions and answers that should be helpful to auditors in implementing the clarified auditing technical literature associated with group audit engagements
    Published on May 28, 2014

    Compilation & Audit Reports Some New Practical Implementation Guidance

    Article ...AICPA released two practice aids addressing compilation reporting issues in two areas, business valuation engagements and independence matters, and there also is some guidance that might be considered when audit reports are modified to address going concern issues
    Published on May 28, 2014

    SAS No. 117 Compliance Audits

    Article The Auditing Standards Board [ASB] has released SAS No. 117 [AU Section 801], entitled Compliance Audits. The guidance in SAS No. 117 replaces the guidance in SAS No. 74, entitled Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
    Published on May 28, 2014

    2012-2013 Audit Risk Alert Addressing Some Current Audit Issues

    Article Each year, the AICPA releases its general Audit Risk Alert, and the 2012-2013 Alert, entitled General Accounting and Auditing Developments, now has been released
    Published on May 28, 2014

    AU-C Section 230 Audit Documentation Requirements

    Article ...implementing the clarified auditing technical literature guidance, auditors will notice some minor modifications, especially in terms of where the authoritative literature is placed, related to general documentation requirements in audit engagements
    Published on May 28, 2014

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