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, 2013
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 January 15, 2013
Statements on Auditing Standards
Article:
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 January 08, 2013
ET Section 201 - General Standards
Article:
ET Section 201 - General Standards
Published on January 28, 2011
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 January 15, 2013
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
AU section 161
Professional Standards:
This section describes the relationship between generally accepted auditing standards and quality control standards
Published on October 02, 2012
AU section 201
Professional Standards:
This section describes the nature of the general standards
Published on October 02, 2012
AU section 314
Professional Standards:
This section describes the second standard of field work, relating to the auditor obtaining a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of...
Published on October 02, 2012
AT section 101
Professional Standards:
This section establishes a framework for attest engagements and outlines general attestation standards, including examples of examination reports and review reports
Published on October 02, 2012
AU section 339
Professional Standards:
This section establishes standards and provides guidance on audit documentation. It details the form, content, and extent of audit documentation and discusses procedures for departures from the Statements on Auditing Standards and revisions...
Published on October 02, 2012
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 October 02, 2012
AU section 326
Professional Standards:
This section provides guidance about concepts underlying the third standard of field work and defines audit evidence and relevant assertions (including discussion of the use of relevant assertions in assessing risks and designing appropriate further audit procedures); discusses qualitative...
Published on October 02, 2012
AU section 342
Professional Standards:
...provides guidance to auditors on obtaining and evaluating sufficient appropriate audit evidence to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards
Published on October 02, 2012