Special Considerations in Auditing Financial Instruments - AICPA Audit Guide

This guide provides important practical assistance to auditors when addressing valuation and other considerations pertaining to financial instruments. Financial instruments is an area of financial reporting involving complex issues and which has come under particular focus due to the recent difficult financial market conditions. This guide has been fully conformed to reflect the new standards resulting from the Clarity Project.

Valuation of Privately Held Company Equity Securities Issued as Compensation - Accounting and Valuation Guide

This Practice Aid contains extensive guidance relating to a key area of stock-based compensation.

Auditing Considerations in an Uncertain Economy

Review the auditors' obligations in assessing a company's ability to continue as a going concern, sort through the various accounting standards to determine which ones apply to your client when business changes impair a company's assets, and learn how to gather and evaluate evidential matter to assess the quality of the client's estimation process and related key assumptions.