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    Preparing for Peer Reviews Some Current Issues

    Report As practitioners are performing current-year attest engagements, they might want to be aware of some issues that most likely will be subject to increased scrutiny during their next peer review
    Published on July 30, 2014

    Peer Review Feedback -- Some Frequently-Encountered Deficiencies

    Article In the peer review process, peer reviewers document areas where firms encounter difficulties in complying with attest engagement technical literature requirements
    Published on May 28, 2014

    The Clarified Auditing Standards Focusing on Some Initial Peer Review Findings

    Article As auditors begin planning and performing calendar-year 2013 financial statement audits, they will be in the second cycle of using the new authoritative guidance that became effective for audits of financial statements for periods ending on or after December 15, 2012.
    Published on May 28, 2014

    Some Continuing Issues in Compilation & Review Engagements

    Report ...AICPA updates and compiles a listing of recurring deficiencies where the deficiencies are frequently-encountered in practice, and where the issues often are noted as a result of the peer review process
    Published on July 28, 2014

    Compilation & Review Engagements Focusing on Some Current Peer Review Matters

    Report ...requirements within SSARS No. 19, they might want to be aware of some issues that will be receiving a heightened level of scrutiny when they are going through their peer reviews
    Published on July 30, 2014

    Employee Benefit Plan Audit Update DOL Developments and New Reporting and Disclosure Recommendations

    Article Recently, the Employee Benefits Plan Security Administration has performed an assessment of firm quality based on firm size and provided their findings and suggestions. In addition, the Financial Reporting Executive Committee of the AICPA released an overhaul of the Employee Benefit Plan Accounting and Auditing Guide that includes several financial
    Published on July 16, 2014

    Service Organization Control (SOC) Reporting Focusing On Some Engagement Issues

    Article In 2011, to provide the framework for practitioners to examine controls and to help management understand the related risks, the AICPA established three Service Organization Control® [SOC] reporting options [SOC 1, SOC 2 and SOC 3 reports].
    Published on May 29, 2014

    Audit Planning Issues The Importance of Risk Assessment

    Article Discussions in these materials are focused on some of the more common pitfalls and issues associated with the risk assessment process and on providing a refresher on some of the key points that need to be addressed in implementing the risk assessment technical literature requirements.
    Published on May 28, 2014

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