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Inability to Obtain Sufficient Appropriate Audit Evidence

Publication This excerpt from the 2012 edition of The Auditor's Report: Comprehensive Guidance and Examples discusses aspects of the inability to obtain sufficient appropriate audit evidence
Published on January 31, 2013

Special Purpose Frameworks

Publication This excerpt from the 2012 edition of The Auditor's Report: Comprehensive Guidance and Examples discusses special purpose frameworks
Published on January 31, 2013

AICPA News Update - September 14, 2012

Newsletter In this issue: AICPA Supports Bill That Limits Definition of Municipal Adviser; Content and Structure of Auditor’s Report Under Review; AICPA Announces Newly Formed National Commission on Diversity; Free Webinars Available to AICPA Members; Catch Up on AICPA Insights
Published on September 18, 2012

Service Organizations

Publication A description of publications available on service organizations.
Published on June 22, 2012

AICPA News Update - August 24, 2012

Newsletter In this issue: Two AICPA Proposals Aim to Make Financial Statement Preparation a Nonattest Service in All Instances; Q&A Explains; ASB Seeking Feedback Specific to U.S. Auditor’s Reports; AICPA Tells Congress That Education Tax Incentives Are Too Complicated; AICPA Recommends Changes to IRS Form 990; Students Challenged to Provide Fiscal Plans for Accounting
Published on September 07, 2012

Interactive Tools

Overview This page highlights the AICPA's offering of interactive tools.
Published on March 05, 2013

Checklists and Illustrative Financial Statements

Publication A description of publications available in the Checklists and Illustrative Financial Statements series.
Published on April 23, 2013

AICPA News Update - May 4, 2012

Newsletter ...to AGI Limitations for Clients in Certain Farming Programs, AICPA Submits Comment Letter on PCAOB Broker-Dealer Proposal, Regulatory Alert: SEC Independence Requirements Apply to Auditors of Nonissuer Broker-Dealers and Investment Advisers, CGMA Report Provides Guidance for Transforming the Finance Organization, TPA Issued on Compilation and Review
Published on May 08, 2012

Employee Benefit Plans

Publication A description of publications available on employee benefit plans.
Published on May 06, 2013

AICPA News Update Vol. 14 No. 6

Newsletter New Service Organization Control Reports Replace SAS 70 Reports
Published on February 14, 2011

State and Local Governments

Publication A description of publications available on state and local governments.
Published on September 04, 2012

Practice Aids and Other Publications

Publication A description of Practice Aids and other publications available.
Published on January 04, 2013

Brokers and Dealers in Securities

Publication A description of publications available on brokers and dealers in securities.
Published on April 17, 2013

AICPA News Update - June 15, 2012

Newsletter ...this issue: OMB Releases Draft 2012 Compliance Supplement for Audit Planning, Ethics Approves Revisions to Nonattest Services and Other Changes, Importance of Strengthening Ethical Culture Stressed in New CGMA Report, TPA Issued Regarding Combining Going Concern Emphasis with Another Emphasis-of-Matter Paragraph, Reporting on a PMA or an EPA for Electronically Prescribing Controlled Substances, Inspiring
Published on September 07, 2012

California Combined Report Includes Unitary Insurance Subsidiary

Article The California State Board of Equalization ruled that a taxpayer's combined report should include a wholly owned unitary insurance subsidiary
Published on May 03, 2010

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Related AICPA Products



Investment Companies - AICPA Audit and Accounting Guide

The AICPA Investment Companies Audit and Accounting Guide, updated as of May 1, 2012, offers hands on advice in dealing with industry specific issues such as fair value, complex capital structures, financial instruments, and investment company taxation.



AICPA Professional Standards

Be sure you have the most comprehensive publication of standards applicable to non-public entities: AICPA Professional Standards. This publication is a reference of the current pronouncements on AICPA professional standards, along with a section detailing the applicability of AICPA and PCAOB standards.



Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

This new guide update, issued March 1, 2012 provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.

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