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    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

    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 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...
    Published on November 20, 2013

    Letters of Comment on Exposure Draft of Proposed SSAE, Reporting on an Examination of Controls at a Service Organization...

    Comment Letters Letters of Comment on Exposure Draft of Proposed SSAE, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting: Clarification and Recodification
    Published on January 30, 2015

    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

    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

    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

    AU section 314

    Professional Standards This section describes the second standard of field work, relating to the auditor obtaining a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing
    Published on November 18, 2013

    AT section 601

    Professional Standards ...practitioners performing engagements related to an entity's compliance with requirements of specified laws, regulations, rules, contracts, or grants or engagements related to the effectiveness of an entity's internal control over compliance with specified requirements
    Published on November 18, 2014

    AU-C section 315

    Professional Standards ...addresses the auditor’s responsibility to identify and assess the risks of material misstatement in the financial statements through understanding the entity and its environment, including the entity’s internal control
    Published on November 18, 2014

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