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    The AICPAs Guide to Clarified and Converged Standards for Auditing and Quality Control

    White Paper The AICPA’s Auditing Standards Board (ASB) is nearing completion of its Clarity Project. The goal of the Clarity Project is to make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and apply. As the ASB redrafted the standards...
    Published on July 14, 2011

    Discussion Paper - Improving the Clarity of ASB Standards Discussion Paper

    White Paper Discussion Paper - Improving the Clarity of ASB Standards
    Published on April 05, 2013

    Comment Letters received on Improving the Clarity of ASB Standards

    Comment Letters Letters of Comment Received on the Discussion Paper on Improving the Clarity of ASB Standards
    Published on February 14, 2013

    Mapping of Existing AU Sections to Clarity Statements on Auditing Standards

    Overview PDF - Table showing the mapping of existing AU Sections to the Auditing Standards Board's Clarity Statements on Auditing Standards
    Published on July 14, 2011

    Table of Contents for SAS Clarification and Recodification

    Article Find the table of contents for the Statements on Auditing Standards: Clarification and Recodification, for use with the Clarity Project Q&As
    Published on July 14, 2011

    Meeting Agenda and Materials for May 3-6, 2010, ASB Meeting

    Meeting Materials Auditing Standards Board Meeting Agenda and Materials May 3-6, 2010.
    Published on July 15, 2011

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
    Published on April 11, 2014

    Statements on Auditing Standards

    Overview Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
    Published on February 11, 2014

    Standards and Statements

    Overview The Standards and Statements web page provides members with links to the standards and statements that the AICPA develops and monitors, and that are issued by the Auditing Standards Board, as well as to international financial reporting and continuing professional education program standards in one central area.
    Published on February 11, 2014

    Meeting Agenda and Materials for May 18-20, 2010 ARSC Meeting

    Meeting Materials Meeting Agenda and Materials for May 18-20 Accounting and Review Services Committee Meeting
    Published on July 15, 2011

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