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. St
Published on October 03, 2012

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 October 03, 2012

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 October 03, 2012

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 October 03, 2012

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

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

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 October 02, 2012

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 October 03, 2012

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 October 03, 2012

AU-C section 905

Professional Standards:  ...the auditor’s responsibility, when required or the auditor decides, to include in the auditor’s report or other written communication issued by the auditor in connection with an engagement conducted in accordance with generally accepted auditing standards (GAAS) (hereinafter referred to in this section as auditor’s written communication
Published on October 03, 2012

Meeting Agenda and Materials for September 30, 2009, ASB Meeting

Meeting Materials:  Meeting Agenda and Materials for September 30, 2009 Auditing Standards Board Meeting.
Published on July 15, 2011

ET Section 92 - Definitions

Article:  Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989.
Published on April 11, 2013

ET Section 101 - Independence

Professional Standards:  .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 11, 2013

ET Section 291- Ethics Rulings on General and Technical Standards

Article:  ET Section 291- Ethics Rulings on General and Technical Standards
Published on September 16, 2011

ET Appendix B

Article:  ET Appendix B
Published on August 22, 2011