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    Examing Internal Control in an Integrated Audit

    Report ...companion” documents, where the first of those documents provides guidance related to communicating significant deficiencies and material weaknesses noted in performing financial statement audits. The “companion” document related to internal control issues is in SSAE No. 15
    Published on August 03, 2014

    COSO Releases New Internal Control Framework

    Report On May 14, 2013, the Committee of Sponsoring Organizations of the Treadway Commission [COSO] released an update to the Internal Control – Integrated Framework
    Published on August 03, 2014

    Reporting on the Design of Internal Control

    Report As discussed in previous reports, in September 2008, the ASB issued two companion documents, where the first of those documents provides guidance related to communicating significant deficiencies and material weaknesses noted in performing financial statement audits.
    Published on August 03, 2014

    AU-C Section 265 Communicating Internal Control Related Matters

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when considering required control deficiency communications with those charged with governance and management
    Published on August 03, 2014

    Changes to the Auditors Risk Assessment in Light of the Updated COSO Internal Control Framework

    Report Many auditors will need to reconsider or change their risk assessment procedures in light of the updated COSO Internal Control Framework
    Published on December 17, 2014

    Control Deficiency Communications Addressing Certain Communication Issues

    Report In implementing the clarified auditing technical literature, questions have been raised as to how control deficiency communications should be developed to satisfy a new requirement to communicate the potential effects of significant deficiencies and material weaknesses in internal control
    Published on August 03, 2014

    Communicating Control Deficiencies A Reminder About Auditor Responsibilities

    Report In September 2008, the Auditing Standards Board [ASB] issued Statement on Auditing Standards [SAS] No. 115 [AU Section 325], entitled Communicating Internal Control Related Matters Identified in an Audit. The provisions within SAS No. 115 became effective for audits of financial statements for periods ending on/after December 15, 2009, where
    Published on August 03, 2014

    SAS No. 115 Audit Risk Alert Guidance

    Report ...the Audit and Attest Standards Staff, has released some implementation guidance that should be very helpful to practitioners in their efforts to appropriately-implement the new SAS No. 115, control deficiency evaluation and communication requirements
    Published on August 03, 2014

    SAS No. 128 AU-C Section 610 Using the Work of Internal Auditors

    Report The issuance of SAS No. 128 culminates the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format.   The revised AU-C section 610 guidance is effective for audits of financial statements for periods ending on or after December 15, 2014.
    Published on August 04, 2014

    New Guidance for Compilation/Review Engagements

    Report At its November 2009 meeting, the Accounting and Review Services Committee [ARSC] voted to finalize SSARS No. 19, entitled Compilation and Review Engagements.
    Published on August 03, 2014

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