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    TIS Section .29 of Section 9160, Other Reporting Issues

    Article 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

    Table of Required Elements and Changes

    Article This document highlights the changes to the auditor's report as a result of the Audit Clarity Project
    Published on November 14, 2014

    TIS Section .30 of Section 9160, Other Reporting Issues

    FAQ 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

    Guidance on Auditors Reports

    Article This document contains information regarding Auditor's Reports to regulators
    Published on November 14, 2014

    TIS Section 9100.07, Naming the City and State Where the Auditor Practices

    Article 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

    Publication 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

    FAQ 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

    TIS Sections 8900.11 Management Representations Regarding Prior Periods Presented That Were Audited by Predecessor Audit...

    FAQ ...That Were Audited by Predecessor Auditor," has been issued to provide nonauthoritative guidance when the prior period financial statements were audited by a predecessor auditor and the predecessor auditor’s report on the prior period’s financial statements is
    Published on September 26, 2014

    Changes May Be Needed to Regulator-Prescribed Auditors Reports

    Article ...The Issue Many state regulators require that independent auditors provide an opinion on financial information that is submitted to a regulator, often by means of an auditor’s report on forms prescribed by the regulator. While auditors want to comply
    Published on November 14, 2014

    Expert Panel - Investment Companies

    Article 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 November 17, 2014

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