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    Auditing Standards Board Clarity Project Powerpoint Overview

    Presentation This Powerpoint document is designed to educate those in public practice, as well as those in business and industry, about the changes coming due to the Auditing Standards Board's Clarity Project
    Published on March 06, 2014

    ASB Clarity and Convergence

    Article Auditing Standards Board's brochure on the Clarity Project
    Published on April 28, 2010

    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...
    Published on June 02, 2014

    SAS Clarity - Group Audits

    Article AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project
    Published on April 03, 2013

    Clarity Project Archive Information

    FAQ A repository of historical information related to the Auditing Standards Board's Clarity Project
    Published on February 14, 2013

    Attest Clarity Project

    Article ...Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
    Published on March 28, 2014

    Attestation Clarity Project

    Article The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information
    Published on March 25, 2014

    Clarity Project Questions and Answers

    FAQ Answers to the most commonly asked questions regarding the status and ultimate product of the AICPA Auditing Standards Board's Clarity Project
    Published on June 09, 2014

    ASB Corrects Clarified Auditing Standard AU-C Section 920

    Professional Standards This document contains a correction to AU-C section 920, as issued by the Auditing Standards Board in March 2013
    Published on March 15, 2013

    Summary of Differences Between Clarified SASs and Existing SASs

    Overview In an effort to make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and apply, the Auditing Standards Board (ASB) is in the process of redrafting all of the auditing sections in Codification of Statements on Auditing Standards to apply the clarity drafting conventions and to converge...
    Published on April 08, 2014

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