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    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

    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

    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 responsibilities and conclusions.
    Published on August 03, 2014

    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 responsibilities and conclusions.
    Published on August 03, 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

    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

    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

    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

    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 August 03, 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 August 03, 2014

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