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    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on April 11, 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

    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 20, 2013

    AT section 801

    Professional Standards This section addresses examination engagements undertaken by a service auditor to report on controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting
    Published on November 16, 2013

    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 14, 2013

    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 14, 2013

    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 21, 2013

    Meeting Agenda and Materials for July 26-29, 2010, ASB Meeting

    Meeting Materials Auditing Standards Board Meeting Agenda and Materials July 26-29, 2010
    Published on July 15, 2011

    ASB Meeting Agenda and Materials October 2013

    Article Meeting Date: October 15-17, 2013 Scottsdale, AZ FireSky Resort & Spa 4925 North Scottsdale Road Scottsdale, AZ  85251 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You
    Published on October 15, 2013

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