Corrected to
risk assessment
AU section 314
Professional Standards:
...section describes the second standard of field work, relating to the auditor obtaining a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing
Published on October 02, 2012
AU section 330
Professional Standards:
...defines the confirmation process; discusses the relationship of confirmation procedures to the auditor's assessment of audit risk; describes certain factors that affect the reliability of confirmations; provides guidance on performing alternative...
Published on October 02, 2012
Meeting Agenda and Materials for October 26-29, 2009, ASB Meeting
Meeting Materials:
Meeting Agenda and Materials for October 26-29, 2009 Auditing Standards Board Meeting.
Published on July 15, 2011
Meeting Agenda and Materials for July 27-30, 2009, ASB Meeting
Meeting Materials:
Meeting Agenda and Materials for July 27-30, 2009 Auditing Standards Board Meeting.
Published on July 15, 2011
Clarified Statements on Auditing Standards
Professional Standards:
Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
Published on January 15, 2013
ET Section 101 - Independence
Professional Standards:
.01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 11, 2013
Statements on Auditing Standards
Article:
Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on January 08, 2013
ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
Article:
ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
Published on April 08, 2013