By Document Type
By Date
Perform an Efficient Review of an Audit Engagement
Overview: Find 10 steps to an efficient review of an audit engagement. Published on December 18, 2012
Archived 2010 Team and Review Captain Checklists
Tools: Download system and engagement review checklists, manuals, questionnaires and other team and review captain resources. Published on March 20, 2013
Archived 2009 Team or Review Captain Checklists
Checklist: Download Checklists and other Material to Perform System Reviews Download Checklists and other Material to Perform Engagement Reviews Updates – 2009 Engagement Checklists and Practice Aids The 2009 version of all documents are in PDF Published on April 18, 2010
Investment Companies - Audit and Accounting Guide
This new edition, updated as of May 1, 2013, offers “best practice” discussion of industry-specific issues such as fair value accounting and related valuation techniques, complex capital structures, financial instruments, and investment company taxation. The guide has been updated for clarified auditing standards and includes interpretive guidance for the provisions of FASB ASU No. 2011-04.
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.