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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

    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 March 20, 2015

    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

    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

    TIS Section 9070 Subsequent Events

    Report Last week, the AICPA released some “technical” guidance related to financial statement audits when the reporting entity has incurred significant losses from natural disasters.  This guidance is included in TIS Section 9070, entitled Subsequent Events.
    Published on March 23, 2015

    Audit Report Dating Considering When Dual Dating is Appropriate

    Report In some instances, auditors raise questions related to whether it would be appropriate to dual date their reports or whether they should reissue their previously issued reports using new report dates.  As such, these materials include discussions focused on two issues where dual dating of reports might be appropriate.
    Published on August 04, 2014

    AU-C Section 230 Audit Documentation Requirements

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some minor modifications, especially in terms of where the authoritative literature is placed, related to general documentation requirements in audit engagements.
    Published on March 20, 2015

    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

    SAS No. 128 AU-C Section 610 Using the Work of Internal Auditors

    Report The issuance of SAS No. 128 culminates the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format.   The revised AU-C section 610 guidance is effective for audits of financial statements for periods ending on or after December 15, 2014.
    Published on August 04, 2014

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