Clarity Project Archive Information
A repository of historical information related to the Auditing Standards Board's Clarity Project
Published on February 14, 2013
Attestation Clarity Project
The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information
Published on March 25, 2014
Clarity Project Questions and Answers
Answers to the most commonly asked questions regarding the status and ultimate product of the AICPA Auditing Standards Board's Clarity Project
Published on June 09, 2014
Attest Clarity Project
...Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known...
Published on March 28, 2014
SAS Clarity - Group Audits
AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project
Published on April 03, 2013
ASB Clarity and Convergence
Auditing Standards Board's brochure on the Clarity Project
Published on April 28, 2010
ASB Clarity Project Extant AU Sections Mapped to the Clarified AU-C Sections
Contains a mapping of the extant AU sections to the clarified AU-C sections, as a result of the ASB Clarity Project. Further notes the changes as substantive or primarily formatting only
Published on July 16, 2012
ARSC Clarity Project
The Accounting and Review Services Committee continues to work to clarify the Statements on Standards for Accounting and Review Services and have released an updated timeline for their completion.
Published on March 07, 2014
ASB Clarity Project Extant AU Sections Mapped to Clarity SASs
This chart illustrates the mapping between the extant Auditing Standards and the Clarified Statements on Auditing Standards.
Published on March 06, 2014
Improving the Clarity of Auditing Standards
The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on...
Published on June 02, 2014