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    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...
    Published on May 28, 2014

    SAS No. 114 Redrafted Clarifying Governance Communications

    Article 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 May 28, 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

    GASB Pension Accounting Standards New Auditing Interpretations Issued

    News In June 2014, the AICPA Auditing Standards Board (ASB) issued two auditing interpretations that are designed to help governmental pension plans, participating employers, and their auditors as they implement new GASB standards
    Published on July 08, 2014

    Examing Internal Control in an Integrated Audit

    Article 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 May 28, 2014

    SAS No. 127 2013 Omnibus Statement on Auditing Standards

    Article 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 May 28, 2014

    Quality Control Requirements Focusing on Engagement Partner Responsibilities

    Article 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 May 28, 2014

    SSAE No. 16 Reporting on Controls at a Service Organization

    Article 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 May 28, 2014

    SAS No. 122 Clarification and Recodification of U.S. Auditing Standards

    Article On October 5, 2011, the Auditing Standards Board [ASB] released a trio of Statements on Auditing Standards [SASs], where one of those documents represents the “Super SAS” that serves to both recodify U.S. generally accepted...
    Published on May 28, 2014

    Interpretation No. 1 of AU Section 551 Addressing Audit Report Date Issues

    Article In February 2010, the Auditing Standards Board [ASB] issued new guidance associated with performance and reporting standards when other information, supplementary information in relation to the financial statements, and required supplementary information is included in...
    Published on May 28, 2014

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