Search Results

    Page  1
    Showing results 1 - 3 of 3
    Order by:


    Service Organization Control (SOC) Reporting Focusing On Some Engagement Issues

    Article In 2011, to provide the framework for practitioners to examine controls and to help management understand the related risks, the AICPA established three Service Organization Control® [SOC] reporting options [SOC 1, SOC 2 and SOC 3 reports
    Published on May 29, 2014

    Audits Versus Examinations A Primer And A Look At Forthcoming Changes

    Article Many practitioners have been performing attest engagements for their clients under the SSAEs for years. However, practitioners are sometimes asked to perform an examination of subject matter where, depending on the subject matter, it is sometimes unclear what standards should be followed.
    Published on May 28, 2014

    Employee Benefit Plan Audit Update DOL Developments and New Reporting and Disclosure Recommendations

    Article Recently, the Employee Benefits Plan Security Administration has performed an assessment of firm quality based on firm size and provided their findings and suggestions. In addition, the Financial Reporting Executive Committee of the AICPA released an overhaul of the Employee Benefit Plan Accounting and Auditing Guide that includes several financial
    Published on July 16, 2014

    Page  1
    Showing results 1 – 3 of 3
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.