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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

    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

    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

    Service Organization Control (SOC) Reporting Focusing On Some Engagement Issues

    Report In 2011, to provide the framework for practitioners to examine controls and to help management understand the related risks, the AICPA established three Service Organization Control® [SOC] reporting options [SOC 1, SOC 2 and SOC 3 reports
    Published on August 04, 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

    Audit Planning Issues The Importance of Risk Assessment

    Report Discussions in these materials are focused on some of the more common pitfalls and issues associated with the risk assessment process and on providing a refresher on some of the key points that need to be addressed in implementing the risk assessment technical literature requirements.
    Published on August 04, 2014

    Employee Benefit Plan Audits Considering Some Risk Assessment Issues

    Report Audit risk is the risk that an auditor expresses an inappropriate audit opinion when financial statements are materially misstated.  Audit risk is a function of the risks of material misstatement and detection risk.
    Published on August 03, 2014

    Peer Review Feedback -- Some Frequently-Encountered Deficiencies

    Report In the peer review process, peer reviewers document areas where firms encounter difficulties in complying with attest engagement technical literature requirements.
    Published on August 03, 2014

    Auditing Financial Statements of NFP Entities Some Clarified Auditing Standards Requirements

    Report Since it is not uncommon for not-for-profit [NFP] entities to have September 30 fiscal year-ends, many auditors now are planning to implement the clarified auditing standards in NFP entity audits for the first time.
    Published on August 03, 2014

    AU-C Section 530 Sampling in Financial Statement Audits

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when using statistical and nonstatistical sampling in audit engagements.
    Published on August 03, 2014

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