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    AU-C Section 320 Planning and Performance Materiality Issues

    Article 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 May 28, 2014

    Peer Review Feedback -- Some Frequently-Encountered Deficiencies

    Article In the peer review process, peer reviewers document areas where firms encounter difficulties in complying with attest engagement technical literature requirements.
    Published on May 28, 2014

    AU-C Section 450 Evaluation of Misstatements Identified

    Article 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 May 28, 2014

    Note Disclosures Related to FIN 46R GAAP Departures

    Article 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 May 28, 2014

    Employee Benefit Plan Audits Considering Some Risk Assessment Issues

    Article 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 May 28, 2014

    GAAP Departure Reporting Issues in Implementing FIN 46R

    Article 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 May 28, 2014

    New TPA Guidance Related to Implementing FIN 46R

    Article 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 May 28, 2014

    Special Issues Related to Accounting for Debt

    Article 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 May 28, 2014

    SSARS No. 19 Conforming Amendments to Interpretive Guidance

    Article In developing SSARS No. 19, and in developing the 2010 AICPA Guide, entitled Compilation and Review Engagements, the guidance currently is written-around performance and reporting requirements when practitioners are engaged to compile or review general-purpose financial statements.
    Published on May 28, 2014

    AU-C Section 300 Planning Considerations in Audit Engagements

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when planning audit engagements.
    Published on May 28, 2014

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