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    AU-C Section 220 Quality Control for U.S. GAAS Engagements

    Report ...implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with quality control that will need to be followed for engagements performed using U.S. GAAS
    Published on August 03, 2014

    AU-C Section 200 Overall Objectives in Audits Performed Using U.S. GAAS

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some new guidance associated with overall objectives of financial statement audits.
    Published on August 03, 2014

    AU-C Section 240 Considering Fraud in Financial Statement Audits

    Report ...implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with how they need to consider fraud-related matters in audits performed using U.S. GAAS
    Published on August 03, 2014

    Employee Benefit Plan Audits Considering the Potential for Fraud Issues

    Report ...to exist that needs to be considered in benefit plan engagements in a manner similar to how fraud issues are addressed in all audit engagements performed under U.S. GAAS
    Published on August 03, 2014

    Employee Benefit Plan Audits New Supplementary Information Requirements

    Report In planning and performing current-year employee benefit plan audit engagements, practitioners need to consider some authoritative auditing technical literature that now needs to be implemented.
    Published on August 03, 2014

    AU-C Section 600 Audits of Group Financial Statements

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some significantly-modified guidance when they are engaged to perform group audit engagements.
    Published on August 03, 2014

    AU-C Section 250 Illegal Acts Issues in Financial Statement Audits

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when considering the potential for reporting entity noncompliance with laws and regulations, and how identified instances of noncompliance might impact audit procedures, audit documentation, and auditor communications.
    Published on August 03, 2014

    AU-C Section 920 Letters for Underwriters

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some new requirements and guidance associated with circumstances where they are engaged to issue comfort letters.
    Published on August 03, 2014

    Employee Benefit Plan Audits Addressing Some General Audit Considerations

    Report In planning, performing, and reporting on 2012 and subsequent year employee benefit plan [EBP] audits, the new clarified auditing standards now fully are in play and implementation of those standards will have a significant impact on audit engagements.
    Published on August 03, 2014

    AU-C Section 810 Reporting on Summary Financial Statements

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some new requirements and guidance associated with circumstances where they are engaged to report separately on summary financial statements derived from audited financial statements.
    Published on August 03, 2014

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