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    Examing Internal Control in an Integrated Audit

    Report In September 2008, the Auditing Standards Board [ASB] issued two “companion” documents, where the first of those documents provides guidance related to communicating significant deficiencies and material weaknesses noted in performing financial statement audits. The “companion” document related to internal control issues is in SSAE No. 15.
    Published on July 28, 2014

    SAS No. 115 Audit Risk Alert Guidance

    Report ...following approval by the Audit and Attest Standards Staff, has released some implementation guidance that should be very helpful to practitioners in their efforts to appropriately-implement the new SAS No. 115, control deficiency evaluation and communication requirements
    Published on July 28, 2014

    Reporting on the Design of Internal Control

    Report As discussed in previous reports, in September 2008, the ASB issued two companion documents, where the first of those documents provides guidance related to communicating significant deficiencies and material weaknesses noted in performing financial statement audits.
    Published on July 28, 2014

    Successor & Predecessor Communications A Reminder

    Report When a change of auditors is in process or has taken place, it is important for successor auditors not to accept engagements until certain communications have been made with predecessor auditors, but that requirement does not extend to review and compilation engagements.
    Published on July 28, 2014

    Benefit Plan Audits Some Current Considerations

    Report 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 July 28, 2014

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