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    Auditing Standards Boards Revised Quality Control Standards

    Executive Summary Auditing Standards Board's Revised Quality Control Standard No. 7 was effective 1/1/9
    Published on June 22, 2010

    Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

    Exposure Draft Auditing Standards Board Exposure Drafts of Proposed Statements
    Published on April 15, 2014

    Audit Standards Board Members Biographies

    Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
    Published on December 16, 2013

    Compilation and Review Standards

    Overview Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC), learn more about the senior technical committee of the AICPA designated to...
    Published on November 19, 2013

    Statements on Auditing Standards

    Overview 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...
    Published on February 11, 2014

    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...
    Published on April 11, 2014

    Statements on Standards for Tax Services Overview

    Professional Standards This section covers AICPA professional standards and ethics in delivering tax services, including the Statements of Standards for Tax Services
    Published on April 11, 2013

    ET Section 201 - General Standards

    Article ET Section 201 - General Standards
    Published on June 03, 2013

    AU section 316

    Professional Standards This section establishes standards and provides guidance to auditors in fulfilling the responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement...
    Published on November 18, 2013

    AU section 317

    Professional Standards ...of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The section also provides guidance on the auditor's responsibilities when a possible illegal
    Published on November 15, 2013

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