Designing Analytical Procedures in a Review Engagement
In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed...
Published on July 07, 2010
Defined Contribution Plans Some Current Issues
As practitioners are preparing to perform current-year audits of benefit plans, certain issues deserve a heightened degree of awareness. In some cases those issues are audit-related issues and, in other cases, the issues relate to ensuring that items, events, and transactions are properly-presented and disclosed in financial statements.
Published on July 06, 2011
Benefit Plan Audits Some Current Considerations
As practitioners are finalizing benefit plan audit engagements, some new issues and some continuing issues need to receive some focus to ensure that financial statements are prepared appropriately and audits are performed and documented appropriately
Published on September 30, 2009
Benefit Plan Audit Risk Alert Addressing Some Current Issues
Each year, the AICPA publishes a general audit risk alert along with some specialized alerts that address current issues that need to be considered in a variety of different industries and by various types of reporting entities
Published on August 17, 2011
SAS Nos. 118-120 Answering Some Implementation Questions
In February 2010, the ASB issued new guidance associated with performance and reporting standards when a variety of information, including supplementary information, accompanies the basic financial statements.
Published on October 27, 2010
Required Supplementary Information Compilation & Review Engagement Issues
On October 10, 2011, the AICPA Staff released some interpretive guidance related to how practitioners should address circumstances when required supplementary information accompanies the basic financial statements that have been compiled or reviewed.
Published on December 21, 2011
2011-2012 Compilation & Review Alert Addressing Some Current Practice Issues
The AICPA has released its annual alert addressing some current-period issues that need to be addressed when practitioners are performing compilation and review engagements
Published on January 18, 2012
New AICPA Audit Risk Alert
Each year, the AICPA releases its general Audit Risk Alert, and the 2010-2011 Alert, entitled General Accounting and Auditing Developments, now has been released.
Published on November 10, 2010
GASB Pension Accounting Standards New Auditing Interpretations Issued
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
Compilation & Review Alert Addressing Some Current Issues
...the AICPA publishes a compilation and review alert that is intended to provide practitioners with an update on recent practice issues and professional standards that affect compilation and review engagements
Published on April 10, 2013