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    AU-C Section 320 Planning and Performance Materiality Issues

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding how materiality considerations should be addressed in planning and performing audit engagements
    Published on August 03, 2014

    AU-C Section 450 Evaluation of Misstatements Identified

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding how misstatements identified during audit engagements need to be evaluated.
    Published on August 03, 2014

    Note Disclosures Related to FIN 46R GAAP Departures

    Report For cost/benefit [and other] reasons, some reporting entities might decide not to consolidate certain “affiliated” entities that are required to be consolidated into the financial statements of the primary reporting entity.
    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

    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

    GAAP Departure Reporting Issues in Implementing FIN 46R

    Report For cost/benefit [and other] reasons, some reporting entities might decide not to consolidate certain “affiliated” entities that are required to be consolidated into the financial statements of the primary reporting entity.
    Published on August 03, 2014

    New TPA Guidance Related to Implementing FIN 46R

    Report On April 26, 2006, the AICPA released some Technical Practice Aid [TPA] guidance related to practical implementation issues associated with FIN 46R, entitled Consolidation of Variable Interest Entities.
    Published on August 03, 2014

    Special Issues Related to Accounting for Debt

    Report Issues relating to recognition (when an item should be included in the financial statements) and measurement (at what amount the item should be reported) are not that difficult when it comes to long-term debt. On the other hand, issues relating to presentation and disclosure can be problematic.
    Published on August 03, 2014

    GASB Pension Accounting Standards New Auditing Interpretations Issued

    News In June 2014, the AICPA Auditing Standards Board (ASB) issued two auditing interpretations that are designed to help governmental pension plans, participating employers, and their auditors as they implement new GASB standards.
    Published on July 08, 2014

    Independence Requirements PEEC Revises Guidance

    Report The AICPA Professional Ethics Executive Committee [PEEC] has issued revised guidance that needs to be understood in order for practitioners to comply with requirements under Code of Professional Conduct Rule 101, entitled Independence.
    Published on August 03, 2014

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