By Document Type
Gain access to recent CAQ publications on topics including public company auditing, financial reporting fraud deterrence and detection, IFRS and the CAQ's Year in Review.
Published on February 21, 2012
PCAOB Issues Information About its Process for Determining Whether a Firm Has Satisfactorily Addressed Quality Control C...
This article provides an overview of two PCAOB releases concerning PCAOB implementation of the Act that gives registered accounting firms an incentive to address quality control criticisms in Board inspection reports within 12 months after the Board issues the reports.
Published on March 26, 2010
Audit Sampling - AICPA Audit Guide
The AICPA Audit Guide Audit Sampling, updated as of March 1, 2012, including the Clarity Project, summarizes applicable requirements and practices, and delivers "how-to" advice to help auditors apply nonstatistical and statistical sampling in auditing. The guide includes case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. The appendices include sampling tables and testing considerations.
Calculation of Damages from Personal Injury, Wrongful Death, and Employment Discrimination, Practice Aid 98-2
This practice aid discusses the types of engagements, the engagement scope and acceptance considerations, the types of damages, general approaches to damage estimation, and various specific methods of damage calculation used in personal damage cases.
Payroll and Other Accounting Services
This course identifies the risks and mitigating practices throughout the life-cycle of an accounting services engagement, from client acceptance to engagement performance to withdrawal.