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    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

    Compilation & Review Engagements Focusing on Some Current Peer Review Matters

    Article ...practitioners are in the second cycle of performing and reporting on compilation and review engagements using the requirements within SSARS No. 19, they might want to be aware of some issues that will be receiving a heightened level of scrutiny when they are going through their peer reviews
    Published on May 28, 2014

    Preparing for Peer Reviews Some Current Issues

    Article As practitioners are performing current-year attest engagements, they might want to be aware of some issues that most likely will be subject to increased scrutiny during their next peer review
    Published on May 28, 2014

    The Clarified Auditing Standards Focusing on Some Initial Peer Review Findings

    Article As auditors begin planning and performing calendar-year 2013 financial statement audits, they will be in the second cycle of using the new authoritative guidance that became effective for audits of financial statements for periods ending on or after December 15, 2012.
    Published on May 28, 2014

    Some Continuing Issues in Compilation & Review Engagements

    Article ...AICPA updates and compiles a listing of recurring deficiencies where the deficiencies are frequently-encountered in practice, and where the issues often are noted as a result of the peer review process
    Published on May 28, 2014

    Benefit Plan Audits Addressing Some Common Deficiencies

    Article As practitioners are planning and performing current-year benefit plan audits, they might want to consider some frequently-encountered audit deficiencies that have been noted in these type engagements.
    Published on May 28, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Article The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on May 28, 2014

    Employee Benefit Plan Audit Update DOL Developments and New Reporting and Disclosure Recommendations

    Article Recently, the Employee Benefits Plan Security Administration has performed an assessment of firm quality based on firm size and provided their findings and suggestions. In addition, the Financial Reporting Executive Committee of the AICPA released an overhaul of the Employee Benefit Plan Accounting and Auditing Guide that includes several financial
    Published on July 16, 2014

    Compilation & Review Alert Addressing Some Practice Issues

    Article The AICPA recently released the 2010-2011 Compilation and Review Alert.In addition to addressing practical implementation issues associated with SSARS No. 19, the Alert addresses several other practice issues that need to be considered when practitioners are performing...
    Published on May 28, 2014

    Compilation and Bookkeeping Services Determining the Appropriate Level of Service

    Article Many times accountants struggle with whether a client is requesting a standard bookkeeping services engagement, or whether the engagement should be structured and reported on as a compilation service under the SSARSs.
    Published on May 28, 2014

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