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    Practice Aid Related to Fraud Testing Journal Entries

    Report In December 2008, the AICPA Center for Audit Quality issued some practical implementation guidance that should be helpful in financial statement audits in addressing the fraud issue.
    Published on January 21, 2009

    Employee Benefit Plan Audits New Supplementary Information Requirements

    Report In planning and performing current-year employee benefit plan audit engagements, practitioners need to consider some authoritative auditing technical literature that now needs to be implemented.
    Published on June 20, 2012

    Employee Benefit Plan Audits Considering the Potential for Fraud Issues

    Report In planning and performing current-year benefit plan audits, practitioners should keep in mind that there is a potential for fraud to exist that needs to be considered in benefit plan engagements in a manner similar to how fraud issues are addressed in all audit engagements performed under U.S. GAAS.
    Published on July 04, 2012

    AU-C Section 240 Considering Fraud in Financial Statement Audits

    Report In implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with how they need to consider fraud-related matters in audits performed using U.S. GAAS.
    Published on June 06, 2012

    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 February 18, 2009

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