Mapping of Existing AU Sections to Clarity Statements on Auditing Standards
Overview:
PDF - Table showing the mapping of existing AU Sections to the Auditing Standards Board's Clarity Statements on Auditing Standards
Published on July 14, 2011
Peer Review Exposure Drafts
Exposure Draft:
Download pdf files of exposure drafts and comment letters related to the AICPA Peer Review Board
Published on October 05, 2012
QCM Exposure Draft of the Peer Review Standards
Exposure Draft:
Download a pdf file of the Exposure Draft of the AICPA Standards for Performing and Reporting on Peer Reviews in regard to Quality Control Materials (QCM) changes
Published on August 22, 2011
SSARS 19 Exposure Draft of Peer Review Standards
Exposure Draft:
Download a pdf file of the SSARS 19 Exposure Draft of the Peer Review Standards. It was distributed on January 31, 2011 and comments are due no later than April 29, 2011...
Published on February 07, 2011
Peer Review Exposure Draft June 2012
Exposure Draft:
Download a pdf file of the June 2012 Peer Review Exposure Draft on the scope of System Review and Must Select Engagements. Comments are due August 31, 2012
Published on May 31, 2012
White Paper on Changes to the Peer Review Standards
White Paper:
Download a pdf file of the White Paper on Changes to the Peer Review Standards and Interpretations based on the June 1, 2010 Exposure Draft
Published on August 12, 2011
Comment Letters on the August 2011 Peer Review QCM Exposure Draft
Comment Letter:
Download a pdf file of the five comment letters received in response to the August 2011 Peer Review Exposure Draft on Quality Control Materials (QCM
Published on October 17, 2011
ASB Timetable.pdf
Article:
Published on April 27, 2010
ASB OPERATING POLICIES DOCUMENT (2009-10).pdf
Article:
This document outlines the revised Auditing Standards Board's Operating Procedures.
Published on June 11, 2010
Peer Review Standards Interpretations
Professional Standards:
The Interpretations to the Peer Review Standards were revised in early 2010. Download the Interpretations pdf file
Published on February 22, 2013
2011 Peer Review Standards
Professional Standards:
The 2011 version of the Peer Review Standards is available in a pdf file
Published on January 06, 2012
2011 Peer Review Standards Guidance
Professional Standards:
The 2011 version of Guidance for the Peer Review Standards is available in a pdf file
Published on January 06, 2012
2011 Peer Review Standards Interpretations
Professional Standards:
The 2011 version of the Interpretations of the Peer Review Standards is available in a pdf file
Published on January 06, 2012
AICPA Code of Professional Conduct
Professional Standards:
This section includes the most current AICPA Code of Professional Conduct as updated by all Official Releases through January 31, 2013. Also available for download are the pdf versions of the historical Code of Professional Conduct as of June 1, 2010, June 1, 2009 and June 1, 2008
Published on April 16, 2013
2011 Peer Review Summary
Professional Standards:
The 2011 version of the Peer Review Summary, as referenced in a report from the Peer Review Standards is available in a pdf file
Published on January 06, 2012