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    Statements on Standards for Attestation Engagements

    Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance. S
    Published on November 19, 2013

    AU-C section 210

    Professional Standards This section addresses the auditor’s responsibilities in agreeing upon the terms of the audit engagement with management and, when appropriate, those charged with governance
    Published on November 20, 2013

    AU-C section 510

    Professional Standards This section addresses the auditor’s responsibilities relating to opening balances in an 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 November 21, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
    Published on December 31, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
    Published on February 14, 2013

    AU-C section 810

    Professional Standards This section addresses the auditor’s responsibilities relating to an engagement to report separately on summary financial statements derived from financial statements audited in accordance with generally accepted auditing standards (GAAS) by the same auditor
    Published on November 26, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
    Published on February 22, 2013

    AU-C section 220

    Professional Standards This section addresses the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements. It also addresses, when applicable, the responsibilities of the engagement quality control reviewer
    Published on November 20, 2013

    AU-C section 720

    Professional Standards ...respect to other information in documents containing audited financial statements and the auditor’s report thereon. In the absence of any separate requirement in the particular circumstances of the engagement, the auditor’s opinion on the financial statements does not cover other information, and the
    Published on November 26, 2013

    AR section 400

    Professional Standards This section provides guidance on communications between a predecessor and successor accountant when the successor accountant decides to communicate with the predecessor accountant regarding acceptance of an engagement to compile or review the financial statements of a nonissuer
    Published on November 15, 2013

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