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    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...
    Published on August 03, 2014

    SAS No. 114 Redrafted Clarifying Governance Communications

    Report The Auditing Standards Board [ASB] has finished work on the first of the clarified auditing standards in work related to the overall clarity project. In efforts to converge the U.S. auditing...
    Published on August 03, 2014

    AU-C SECTION 920 Amendment Letters for Underwriters and Certain Other Requesting Parties

    News The Auditing Standards Board [ASB] voted to issue a final standard that amends AU-C section 920, Letters for Underwriters and Certain Other Requesting Parties. The amendment is a result of requests...
    Published on July 02, 2014

    SAS No. 127 2013 Omnibus Statement on Auditing Standards

    Report In January 2013, the Auditing Standards Board [ASB] issued SAS No. 127 The guidance in SAS No. 127 amends the auditing technical literature in AU-C section 600 and AU-C section 800
    Published on August 03, 2014

    Auditing Guidance Supplementary Information

    Report On February 17, 2010 the Auditing Standards Board [ASB] issued new guidance associated with performance and reporting standards when supplementary information is included in financial statements
    Published on August 03, 2014

    Examing Internal Control in an Integrated Audit

    Report In September 2008, the Auditing Standards Board [ASB] issued two “companion” documents, where the first of those documents provides guidance related to communicating significant deficiencies and material weaknesses noted in performing financial statement audits. The...
    Published on August 03, 2014

    SSAE No. 16 Reporting on Controls at a Service Organization

    Report In March 2010, the Auditing Standards Board [ASB] released Statements on Standards for Attestation Engagements [SSAE] No. 16, so that now the guidance that needs to be used by service auditors has been pulled from...
    Published on August 03, 2014

    Quality Control Requirements Focusing on Engagement Partner Responsibilities

    Report In November 2010, the Auditing Standards Board [ASB] issued the redrafted Statement on Quality Control Standards [SQCS] No. 8, entitled A Firm’s System of Quality Control. The new quality control guidance replaces the guidance...
    Published on August 03, 2014

    SAS No. 126 Going Concern Issues in Financial Statement Audits

    Report On June 28, 2012, the Auditing Standards Board [ASB] released Statement on Auditing Standard [SAS] No. 126, entitled The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern [Redrafted
    Published on August 03, 2014

    Accounting Guidance for Condensed Interim Reports

    Report In February 2009, the Auditing Standards Board [ASB] and the Accounting and Review Services Committee [ARSC] simultaneously released a new SAS [ASB] and a new SSARS [ARSC], that clearly-stipulate how reviews of interim financial...
    Published on August 03, 2014

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