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    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

    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

    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

    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

    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

    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

    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

    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

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