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AU section 337B
Professional Standards:
This section, an exhibit to AU section 337, provides excerpts from Financial Accounting Standards Board Accounting Standards Codification 450, Contingencies
Published on October 02, 2012
AU-C section 510
Professional Standards:
...initial audit engagement, including a reaudit engagement. In addition to financial statement amounts, opening balances include matters requiring disclosure that existed at the beginning of the period, such as contingencies and commitments
Published on October 03, 2012
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 January 15, 2013
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