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    Control Deficiency Communications Addressing Certain Communication Issues

    Article In implementing the clarified auditing technical literature, questions have been raised as to how control deficiency communications should be developed to satisfy a new requirement to communicate the potential effects of significant deficiencies and material weaknesses in internal control
    Published on May 28, 2014

    SAS No. 115 Audit Risk Alert Guidance

    Report ...the Audit and Attest Standards Staff, has released some implementation guidance that should be very helpful to practitioners in their efforts to appropriately-implement the new SAS No. 115, control deficiency evaluation and communication requirements
    Published on July 28, 2014

    Examing Internal Control in an Integrated Audit

    Report ...and material weaknesses noted in performing financial statement audits. The “companion” document related to internal control issues is in SSAE No. 15
    Published on July 28, 2014

    New Guidance for Compilation/Review Engagements

    Report At its November 2009 meeting, the Accounting and Review Services Committee [ARSC] voted to finalize SSARS No. 19, entitled Compilation and Review Engagements.
    Published on July 28, 2014

    Audit Planning Issues The Importance of Risk Assessment

    Article Discussions in these materials are focused on some of the more common pitfalls and issues associated with the risk assessment process and on providing a refresher on some of the key points that need to be addressed in implementing the risk assessment technical literature requirements.
    Published on May 28, 2014

    Auditing Financial Statements of NFP Entities Some Clarified Auditing Standards Requirements

    Article Since it is not uncommon for not-for-profit [NFP] entities to have September 30 fiscal year-ends, many auditors now are planning to implement the clarified auditing standards in NFP entity audits for the first time.
    Published on May 28, 2014

    Revenue Recognition Convergence is Achieved What is Next

    Article On May 28, 2014, the FASB and IASB issued a final, substantially converged revenue recognition standard.  The revenue recognition standard, Accounting Standards Update [ASU] 2014-09, Revenue from Contracts with Customers, will substantially replace the numerous industry based accounting and audit guides, which have been codified in the FASB Accounting Standard
    Published on June 18, 2014

    SSARS No. 19 Reporting on Personal Financial Statements

    Report In developing SSARS No. 19 and the related AICPA Guide, special issues associated with compiling and reviewing personal financial statements [PFS] are not addressed.
    Published on July 30, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Report Now that practitioners have completed the first cycle of performing compilation and review engagements using the requirements in SSARS No. 19, questions have been raised as to whether supplementary information issues have been addressed appropriately in these engagements.
    Published on July 30, 2014

    AU-C Section 210 New Requirements -- Terms of Engagement

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed in establishing the terms of audit engagements.
    Published on May 28, 2014

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