AU section 9420
Professional Standards:
This section contains auditing interpretations of AU section 420.
Published on October 02, 2012
AU section 9410
Professional Standards:
This section provides interpretations of AU section 410.
Published on October 02, 2012
AU section 411
Professional Standards:
This section explains the meaning of the phrase present fairly in conformity with generally accepted accounting principles.
Published on October 02, 2012
AU section 410
Professional Standards:
This section describes the first standard of reporting, which states that the auditor must state in the auditor’s report whether the financial statements are presented in accordance with generally accepted accounting principles.
Published on October 02, 2012
AU section 9411
Professional Standards:
This section contains interpretations of AU section 411.
Published on October 02, 2012
AU-C section 910
Professional Standards:
This section addresses circumstances in which an auditor practicing in the United States is engaged to report on financial statements that have been prepared in accordance with a financial reporting framework generally accepted in another country not adopted by a body designated by the Council of the AICPA (Council) to
Published on October 03, 2012
ET Section 200 - General Standards - Accounting Principles
Article:
ET Section 200 - General Standards - Accounting Principles
Published on April 05, 2012
ET Section 203 - Accounting Principles
Article:
ET Section 203 - Accounting Principles
Published on September 17, 2012
Audit Standards Board Members Biographies
Article:
The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013
ET Topical Index
Article:
ET Topical Index
Published on May 26, 2010
Statements on Auditing Standards
Article:
Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on January 08, 2013