Auditing Standards Boards Revised Quality Control Standards
Executive Summary:
Auditing Standards Board's Revised Quality Control Standard No. 7 was effective 1/1/9
Published on June 22, 2010
Statements on Quality Control Standards
Article:
Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. Statem
Published on October 03, 2012
QC section 10
Professional Standards:
This section establishes standards and provides guidance for a CPA firm’s responsibilities for its system of quality control for its accounting and auditing practice
Published on October 02, 2012
QC section 10A
Professional Standards:
This section establishes standards and provides guidance for a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice
Published on October 03, 2012
AU section 161
Professional Standards:
This section describes the relationship between generally accepted auditing standards and quality control standards
Published on October 02, 2012
Auditing Standards Board
Article:
...The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuer
Published on April 12, 2013
Final QCM and CPE Peer Reviews Exposure Draft
Exposure Draft:
Exposure draft on proposed revisions to the AICPA standards for performing and reporting on peer reviews of quality control materials (QCM) and continuing professional education programs (CPE
Published on May 28, 2010
Summary of the types of Peer Reviews
Overview:
Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
Published on February 14, 2013
AU-C section 220
Professional Standards:
This section addresses the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements. It also addresses, when applicable, the responsibilities of the engagement quality control reviewer
Published on October 03, 2012
Summary of the types of Peer Reviews
Overview:
Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
Published on February 22, 2013
The AICPAs Guide to Clarified and Converged Standards for Auditing and Quality Control
White Paper:
The AICPA’s Auditing Standards Board (ASB) is nearing completion of its Clarity Project. The goal of the Clarity Project is to make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and apply. As the ASB redrafted the standards for clarity, it also converged the standards with International Standards
Published on July 14, 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
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
Exposure Drafts of Proposed SASs, SSAEs, and SQCSs
Exposure Draft:
Auditing Standards Board Exposure Drafts of Proposed Statements.
Published on April 15, 2013
Meeting Agenda and Materials for July 26-29, 2010, ASB Meeting
Meeting Materials:
Auditing Standards Board Meeting Agenda and Materials July 26-29, 2010
Published on July 15, 2011