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    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

    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

    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

    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

    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. 125 New Restricted-Use Communications Guidance

    Report On December 27, 2011, the Auditing Standards Board [ASB] released SAS No. 125, entitled Alert That Restricts the Use of the Auditor’s Written Communication
    Published on August 03, 2014

    Communicating Control Deficiencies A Reminder About Auditor Responsibilities

    Report In September 2008, the Auditing Standards Board [ASB] issued Statement on Auditing Standards [SAS] No. 115 [AU Section 325], entitled Communicating Internal Control Related Matters Identified in an Audit. The provisions within SAS No. 115...
    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

    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

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