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    Quality Control Requirements Focusing on Engagement Partner Responsibilities

    Report In November 2010, the Auditing Standards Board [ASB] issued the redrafted Statement on Quality Control Standards [SQCS] No. 8, entitled A Firm’s System of Quality Control. The new quality control guidance replaces the guidance currently-utilized in SQCS No. 7, with the same...
    Published on August 03, 2014

    Quality Control Requirements Focusing on Engagement Partner Responsibilities

    Report In November 2010, the Auditing Standards Board [ASB] issued the redrafted Statement on Quality Control Standards [SQCS] No. 8, entitled A Firm’s System of Quality Control. The new quality control guidance replaces the guidance currently-utilized in SQCS No. 7, with the same...
    Published on August 03, 2014

    Statements on Quality Control Recent Peer Review Findings

    Report This report focuses on peer review issues identified with implementation of the AICPA’s statements on quality control, and more specifically Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control
    Published on October 22, 2014

    AU-C Section 220 Quality Control for U.S. GAAS Engagements

    Report In implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with quality control that will need to be followed for engagements performed using U.S. GAAS
    Published on August 03, 2014

    Statements on Quality Control Recent Peer Review Findings

    Report This report focuses on peer review issues identified with implementation of the AICPA’s statements on quality control, and more specifically Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control
    Published on October 22, 2014

    AU-C Section 220 Quality Control for U.S. GAAS Engagements

    Report In implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with quality control that will need to be followed for engagements performed using U.S. GAAS
    Published on August 03, 2014

    Join CPEA

    Overview The join CPEA page describes the benefits and services of the CPEA and the levels of membership. Presents the reasons why joining the CPEA is a smart choice. Provides the cost of the membership levels.
    Published on August 28, 2014

    OMB Circular A-133 Audits Common Findings and Deficiencies

    Report Recently, the AICPA Ethics Division compiled a list of deficiencies frequently identified in investigations of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations audits over the last 2 years. The focus of this report will be on the more common findings
    Published on August 20, 2014

    OMB Circular A-133 Audits Common Findings and Deficiencies

    Report Recently, the AICPA Ethics Division compiled a list of deficiencies frequently identified in investigations of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations audits over the last 2 years. The focus of this report will be on the more common findings
    Published on August 20, 2014

    Compilation and Review Engagements Focusing on Some Documentation Miscues

    Report As practitioners are planning to perform calendar-year 2013 compilation and review engagements, it might be helpful to focus on some frequently-encountered documentation deficiencies that are noted in these type engagements.
    Published on August 03, 2014

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