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

    Article 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 May 29, 2014

    Employee Benefit Plan Audits Developing Reports Using the Clarity Standards

    Article 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 responsibilities and conclusions.
    Published on May 28, 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

    Attestation Standards A Quick Look at Forthcoming Guidance

    Article 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 May 28, 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 to clarify
    Published on July 28, 2014

    FASB Issues Concepts Statement No. 8

    News FASB Concepts Statement No. 8 includes 2 chapters of the conceptual framework.
    Published on May 28, 2014

    Concepts Statements No. 8 Conceptual Framework Issues

    Report On Tuesday, September 28, 2010, the FASB released Statement of Financial Accounting Concepts [Concepts Statement] No. 8, entitled Conceptual Framework for Financial Reporting.
    Published on July 30, 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 July 30, 2014

    SAS Nos. 122-1124 New Auditing Technical Literature Has Been Released

    News The ASB has released a trio of SASs that are effective for audits of financial statements for periods ending on or after December 15, 2012.
    Published on May 28, 2014

    Planned New Guidance of Significance Compilation Engagements & Interpretation 101-3

    News The ARSC voted to ballot an Exposure Draft that, once approved as final, will result in significant changes in many aspects of how compilation engagements are performed and how the reports will be written.
    Published on May 28, 2014

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