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    AU-C section 600

    Professional Standards This section addresses special considerations that apply to group audits, in particular those that involve component auditors
    Published on November 18, 2014

    ASB Meeting Agenda and Materials July 2012

    Meeting Materials Meeting Date:  July 31-August 2, 2012 Place:  Minneapolis, MN Hyatt Regency Minneapolis 1300 Nicollet Mall Minneapolis, MN  55403 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions
    Published on July 27, 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 December 23, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of...
    Published on November 18, 2014

    Auditing interpretation No. 1 of AU-C section 600

    Guidance Auditing interpretation No. 1, “Auditor of Participating Employer in a Governmental Pension Plan,” of AU-C section 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors
    Published on April 22, 2014

    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on April 22, 2014

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