Changes May Be Needed to Regulator-Prescribed Auditors Reports
Auditor's reports, with new requirements under the Clarified Auditing Standards, have become troublesome for many auditors. When regulator-prescribed auditor's reports are also required, the AICPA has developed information...
Published on May 01, 2013
TIS Section .29 of Section 9160, Other Reporting Issues
Section .29, "Modification to the Auditor’s Report When a Client Adopts a PCC Accounting Alternative" of Section 9160, Other Reporting Issues, is a discussion of common questions that arise from this topic. This TIS has...
Published on March 21, 2014
TIS Section .30 of Section 9160, Other Reporting Issues
Section .30, "Modification to the Auditor’s Report When a Client Adopts a PCC Accounting Alternative That Results in a Change to a Previously Issued Report" of Section 9160, Other Reporting Issues, is a discussion of...
Published on April 23, 2014
TIS Section 9100.07, Naming the City and State Where the Auditor Practices
This TIS section, on signing and dating auditor's reports, discusses the use of firm letterhead
Published on February 20, 2013
How to Use a Service Organization Control 1 Report
This excerpt from the AICPA Practice Aid Using an SSAE No. 16 Service Auditor’s Report (SOC 1 Report) in Audits of Employee Benefit Plans discusses how to use a Service Organization Control 1 report
Published on August 27, 2012
FAQ Service Organizations Standards and Implementation Guidance
SSAE 16 (and also SAS 70) enables CPAs to provide two types of service auditor’s reports. This document contains questions and answers to help explain the changes resulting from the issuance of SSAE 16. Updated September 2011 to reflect the issuance of the SOC...
Published on October 11, 2011
AU-C section 230 discusses Audit Documentation. The AICPA provides highlights with respect to peer review.
Published on April 03, 2013
Expert Panel - Investment Companies
The Investment Companies Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for investment companies by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on September 04, 2014
Audit and Attest Services
If you perform audit and attest engagements, the information and
Published on July 15, 2014
This Industry Insights page contains links to various guidance and expert panel information for key industries for accounting and auditing professionals.
Published on December 02, 2013