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    Engagement Letter

    Publication This excerpt from the 2013 new edition of Audit and Accounting Guide Employee Benefit Plans discusses engagement letters
    Published on June 12, 2013

    Review Services

    Article ...If you perform review engagements, the information
    Published on May 14, 2013

    Compilation Services

    Article ...If you perform compilation engagement
    Published on September 19, 2014

    SOC Reports Information for CPAs

    Overview The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization
    Published on September 25, 2014

    Form of a Standard Compilation Report

    Article ...One of the more common peer review matters identified in compilation engagements is related to firms issuing tax basis financial statements and the compilation report was not modified to reflect the GAAP departure. In the course of compiling the c
    Published on July 14, 2011

    Attest Clarity Project

    Article ...Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
    Published on March 28, 2014

    Attestation Clarity Project

    Article The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information.
    Published on March 25, 2014

    Peer Review Addresses Risk Assessment Deficiencies

    Article The AICPA Peer Review Team has gathered data on common deficiencies found regarding the Risk Assessment Process and has created a video discussing those findings.
    Published on February 07, 2013

    AICPA Service Organization Control Reports Logos

    Article SOC 1, SOC 2 and SOC 3 and the associated logos are trademarks, service marks and certification marks of the American Institute of Certified Public Accountants (AICPA), which reserves all rights. AICPA has
    Published on February 24, 2012

    ARSC Clarity Project

    FAQ The Accounting and Review Services Committee continues to work to clarify the Statements on Standards for Accounting and Review Services and have released an updated timeline for their completion.
    Published on October 20, 2014

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