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    Employee Benefit Plan Audits Developing Reports Using the Clarity Standards

    Report As with all financial statement audits performed under the clarified auditing standards, audit reports issued as a result of performing an audit of an employee benefit plan [EBP] now have been significantly revamped in efforts to better communicate management and auditor...
    Published on August 03, 2014

    The Clarified Auditing Standards Focusing on Some Initial Peer Review Findings

    Report As auditors begin planning and performing calendar-year 2013 financial statement audits, they will be in the second cycle of using the new authoritative guidance that became effective for audits of financial statements for periods ending on or after December 15, 2012.
    Published on August 03, 2014

    SAS No. 114 Redrafted Clarifying Governance Communications

    Report The Auditing Standards Board [ASB] has finished work on the first of the clarified auditing standards in work related to the overall clarity project. In efforts to converge the U.S. auditing technical literature with literature developed by the International Auditing and Assurance Standards Board [IAASB], and in efforts...
    Published on August 03, 2014

    Attestation Standards A Quick Look at Forthcoming Guidance

    Report On July 24, 2013, the ASB released an exposure draft of proposed guidance that, when finalized, will be the beginning of the clarity work associated with the SSAEs; in this initial proposal, the subject matter-specific guidance in the attestation literature is not included, but that guidance will be exposed in
    Published on August 03, 2014

    SAS No. 128 AU-C Section 610 Using the Work of Internal Auditors

    Report The issuance of SAS No. 128 culminates the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format. The revised AU-C section 610 guidance is effective for audits of...
    Published on August 04, 2014

    SAS No. 128 (AU-C Section 610) Using the Work of Internal Auditors

    News The issuance of SAS No. 128 will culminate the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format
    Published on May 29, 2014

    AU-C Section 240 Considering Fraud in Financial Statement Audits

    Report In implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with how they need to consider fraud-related matters in audits performed using U.S. GAAS.
    Published on August 03, 2014

    AU-C SECTION 920 Amendment Letters for Underwriters and Certain Other Requesting Parties

    News The Auditing Standards Board [ASB] voted to issue a final standard that amends AU-C section 920, Letters for Underwriters and Certain Other Requesting Parties. The amendment is a result of requests...
    Published on July 02, 2014

    FASB ASC 855 & 740 Disclosures Addressing Some Implementation Questions

    Report Now that reporting entities have gone through the initial reporting cycle where new disclosures associated with uncertain tax positions and subsequent events have been incorporated in financial statement notes, some questions still exist related to how these disclosures appropriately should be incorporated into financial statements.
    Published on August 03, 2014

    AICPA Releases Going Concern Alert

    News The AICPA released and audit risk alert, Current Economic Crisis: Going Concern Considerations- 2012
    Published on May 28, 2014

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