Search Results

    Page  1 2 3
    Showing results 1 - 10 of 21
    Order by:


    AU section 322

    Professional Standards This section provides guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards
    Published on November 15, 2013

    AU-C section 610

    Professional Standards The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function
    Published on November 18, 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

    Statements on Auditing Standards

    Overview ...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 July 23, 2014

    Proposed Statement on Auditing Standards An Audit of Internal Control Over Financial Reporting That Is Integrated With a...

    Exposure Draft This Proposed Statement on Auditing Standards  creates AU-C sec. 940 in AICPA Professional Standards, amends various sections in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification (AICPA, Professional Standards, AU-C secs. 200, 265, 315, 402, 600, 905, and 935), and withdraws SSAE No. 15, An Examination of an
    Published on September 23, 2014

    Letters of Comment on Exposure Draft of Proposed Statement on Standards, An Audit of Internal Control Over Financial Rep...

    Overview Comment Letter # 1 - Commonwealth of Virginia Comment Letter # 2 - Professor Joseph A. Maffia, CPA Comment Letter # 3 - Florida Institute of Certified Public Accountants Comment Letter # 4 - Michigan Office of the Auditor General Comment L
    Published on December 15, 2014

    AU section 325

    Professional Standards This section establishes standards and provides guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses or disclaims an opinion on financial statements. The section defines the terms deficiency in internal...
    Published on November 20, 2013

    Disposition of Paragraphs in Extant AT Section 501, An Examination of an Entitys Internal Control Over Financial Reporti...

    Exposure Draft This mapping document identifies the disposition of paragraphs in extant AT section 501 within the proposed Statement on Auditing Standards, An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements
    Published on September 10, 2014

    AU-C section 265

    Professional Standards This section addresses the auditor’s responsibility to appropriately communicate to those charged with governance and management deficiencies in internal control that the auditor has identified in an audit of financial statements
    Published on November 18, 2014

    AT section 501

    Professional Standards This section establishes requirements and provides guidance applicable to practitioners performing an examination of the design and operating effectiveness of an entity’s internal control over financial reporting that is integrated with an audit of financial statements
    Published on November 18, 2014

    Page  1 2 3
    Showing results 1 – 10 of 21
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.