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    AU section 324

    Professional Standards This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for
    Published on November 20, 2013

    AU section 9324

    Professional Standards This section contains interpretations of AU section 324.
    Published on November 20, 2013

    ET Appendix B

    Article ET Appendix B
    Published on August 22, 2011

    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 November 16, 2013

    Accounting Associations and Networks Directory

    Overview Firms interested in joining a firm association or network can check out this list of major U.S. and international organizations. You’ll find information such as services offered, international presence and more
    Published on May 10, 2013

    Health Care Reform Resources Center

    Overview Information about health care reform and resources to assist you in navigating the complexities of the provisions so you can make informed decisions for your clients and organizations
    Published on March 10, 2014

    IFRS Readiness Survey

    Survey ...AICPA members working in Public Practice and Business & Industry that is used to gauge the level of knowledge members have about IFRS, their knowledge needs and the progress their organizations are making towards implementing IFRS
    Published on October 19, 2011

    Dodd-Frank Wall Street Reform and Consumer Protection Act A Primer for CPAs

    White Paper ...for CPAs This white paper has been written to help AICPA members understand the provisions of particular significance for CPAs and the potential implications in serving their clients and organizations. It also highlights the AICPA’s advocacy efforts in addressing specific
    Published on December 02, 2010

    AU-C section 402

    Professional Standards ...addresses the user auditor’s responsibility for obtaining sufficient appropriate audit evidence in an audit of the financial statements of a user entity that uses one or more service organizations
    Published on November 21, 2013

    IFRS Readiness Survey -- Fall 2010

    Article ...AICPA members working in Public Practice and Business & Industry that is used to gauge the level of knowledge members have about IFRS, their knowledge needs and the progress their organizations are making towards implementing IFRS. In
    Published on October 18, 2010

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