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    SSAE No. 16 Some Implementation Questions & Answers

    Article Since the guidance in SSAE No. 16 can be early-implemented, several questions associated with the guidance have been asked, and many of those questions are addressed in these materials
    Published on May 28, 2014

    SSAE No. 16 Reporting on Controls at a Service Organization

    Article In March 2010, the Auditing Standards Board [ASB] released Statements on Standards for Attestation Engagements [SSAE] No. 16, so that now the guidance that needs to be used by service auditors has been pulled from AU Section 324, and that guidance now is housed in the...
    Published on May 28, 2014

    Compiling Forecasts, Projections, and Pro Forma Information

    Report With the issuance of Statement on Standards for Accounting and Review Services [SSARS] No. 14, entitled Compilation of Pro Forma Financial Information, some practitioners have questioned whether that guidance could be utilized in compilations of forecasts/projections as well as compilations of pro forma financial information.
    Published on July 23, 2014

    Technical Practice Aid Guidance Addressing Service Auditor Report Questions

    Article Now that the new guidance associated with reporting on controls at service organizations fully is in play, several questions have been raised by practitioners associated with how service organization report engagements should be performed and how the resulting reports should be used by practitioners who are performing financial statement audits.
    Published on May 28, 2014

    AU-C Section 402 Audit Considerations Related to Service Organizations

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding how reporting entity use of a service organization or service organizations to provide services relevant to the audit should be considered in planning, performing, and reporting on
    Published on May 28, 2014

    Defined Contribution Plans Some Current Issues

    Article As practitioners are preparing to perform current-year audits of benefit plans, certain issues deserve a heightened degree of awareness.  In some cases those issues are audit-related issues and, in other cases, the issues relate to ensuring that items, events, and transactions are properly-presented and disclosed in financial statements.
    Published on May 28, 2014

    Employee Benefit Plan Audits Addressing Some General Audit Considerations

    Article In planning, performing, and reporting on 2012 and subsequent year employee benefit plan [EBP] audits, the new clarified auditing standards now fully are in play and implementation of those standards will have a significant impact on audit engagements.
    Published on May 28, 2014

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