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    COSO Releases Updated Internal Control Framework

    Article Information on the updated COSO document, Internal Control - Integrated Framework
    Published on January 16, 2014

    COSO 2012--Updated, Principles-Based, and More Guidance

    White Paper In November 2010, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced a project to review and update the 1992 Internal Control - Integrated Framework. The AICPA has prepared this whitepaper regarding the draft of the updated Framework
    Published on August 27, 2012

    Fraudulent Financial Reporting 1998-2007, An Analysis of U.S. Public Companies

    Article This slide deck contains an overview of the COSO Research Study: Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S. Public Companies
    Published on July 15, 2011

    Risk Assurance and Advisory Services

    Article Risk Assurance task force will develop guidance for assurance to evaluate and organization enterprise risk management process to supplement COSO ERM framework
    Published on July 15, 2011

    Professional Judgment

    Article Auditors must use their experience and professional judgment at all times in order to properly conduct high-quality audits. The AICPA has gathered information on various professional judgment frameworks.
    Published on February 22, 2013

    Audit and Attest Services

    Article If you perform audit and attest engagements, the information and
    Published on July 15, 2014

    Accounting and Financial Reporting - Trending Now

    Article In addition to the FASB “big three” proposals on revenue recognition, leases, and financial instruments, FASB has a number of outstanding proposed standards designed to enhance reporting requirements with regard to balance sheet
    Published on November 08, 2012

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