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    Engagement Letter Indemnification Clauses

    Report Building on the requirements associated with audits of many types of regulatory entities, the Professional Ethics Executive Committee [PEEC] has issued new interpretive guidance associated with using [where use is prohibited] indemnification/limitation wording in agreements to perform audit and other attest services.
    Published on July 28, 2014

    SSARS No. 19 Implementation Getting Ready for 2010 Engagements

    Article In the first of a three-part series of reports addressing how to implement SSARS No. 19, these materials address, in capsule summary form, the major changes that need to be considered in compiling and reviewing financial statements beginning with calendar-year 2010 statements.
    Published on May 28, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Article The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on May 28, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Article Now that practitioners have completed the first cycle of performing compilation and review engagements using the requirements in SSARS No. 19, questions have been raised as to whether supplementary information issues have been addressed appropriately in these engagements
    Published on May 28, 2014

    New Guidance for Compilation/Review Engagements

    Report At its November 2009 meeting, the Accounting and Review Services Committee [ARSC] voted to finalize SSARS No. 19, entitled Compilation and Review Engagements
    Published on July 28, 2014

    Auditing Financial Statements of NFP Entities Some Clarified Auditing Standards Requirements

    Article Since it is not uncommon for not-for-profit [NFP] entities to have September 30 fiscal year-ends, many auditors now are planning to implement the clarified auditing standards in NFP entity audits for the first time.
    Published on May 28, 2014

    Compilation & Review Alert Addressing Some Current Issues

    Article ...the AICPA publishes a compilation and review alert that is intended to provide practitioners with an update on recent practice issues and professional standards that affect compilation and review engagements
    Published on May 28, 2014

    Personal Financial Statements Exhibit to the Compilation and Review Guide

    Article ...December 8, 2010 In October 2010, the AICPA released an Exhibit that will be included in the 2011 Edition of the AICPA Guide, entitled Compilation and Review Engagements. Since neither SSARS No. 19, entitled Compilation and Review Engagements, nor
    Published on May 28, 2014

    Compilation & Review Engagement Guide Implementation Issues

    Article Until the April 2010 issuance of the AICPA Guide, there had been no Accounting and Auditing Guide that existed in order to help practitioners implement compilation and review guidance in the SSARSs technical literature.  Now, that practical implementation guidance is available, and it needs to be utilized as authoritative guidance
    Published on May 28, 2014

    Compiling and Reviewing Personal Financial Statements

    Article ...also are engaged to prepare personal financial statements for the clients. While these statements can be audited, reviewed, or compiled, it is a very rare circumstance when the attest engagement on these type statements is other than a
    Published on May 28, 2014

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