ET Topical Index

Article:  ET Topical Index
Published on May 26, 2010

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 January 15, 2013

ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

Article:  ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
Published on April 08, 2013

ET Section 100-1 Conceptual Framework for AICPA Independence Standards

Professional Standards:  The Conceptual Framework for AICPA Independence Standards.
Published on April 09, 2013

ET Section 100 - Independence, Integrity, and Objectivity

Article:  ET Section 100 - Independence, Integrity, and Objectivity
Published on April 08, 2013

ET Section 101 - Independence

Professional Standards:  .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 11, 2013

Recently Issued Audit Interpretations

Article:  Recently Issued Audit Interpretations
Published on April 03, 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 October 03, 2012

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 October 02, 2012

AU section 9642

Article:  Interpretations in this section were based on the concepts in Statement on Auditing Standards No. 30, Reporting on Internal Accounting Control
Published on October 02, 2012

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 October 02, 2012

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 October 02, 2012

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 October 03, 2012

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 October 02, 2012

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 October 02, 2012