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    Employee Benefit Plan Audits Considering Some Risk Assessment Issues

    Report 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 August 03, 2014

    Audits Versus Examinations A Primer And A Look At Forthcoming Changes

    Report 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 August 04, 2014

    Audit Report Dating Considering When Dual Dating is Appropriate

    Report 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 August 04, 2014

    Audit Planning Issues The Importance of Risk Assessment

    Report 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 August 04, 2014

    Group Audits Addressing Some Practical Issues

    Report ...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 August 03, 2014

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

    Report 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 August 03, 2014

    Compilation & Audit Reports Some New Practical Implementation Guidance

    Report ...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 August 03, 2014

    SAS No. 117 Compliance Audits

    Report 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 August 03, 2014

    Employee Benefit Plan Audits Developing Reports Using the Clarity Standards

    Report As with all financial statement audits performed under the clarified auditing standards, audit reports issued as a result of performing an audit of an employee benefit plan [EBP] now have been significantly revamped in efforts...
    Published on August 03, 2014

    Benefit Plan Audit Risk Alert Addressing Some Current Issues

    Report Each year, the AICPA publishes a general audit risk alert along with some specialized alerts that address current issues that need to be considered in a variety of different industries and by various types of reporting entities...
    Published on August 03, 2014

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