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Home Publications Accounting & Auditing Key Topics and Industries General Guidance
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General Guidance 


The AICPA offers many industry specific publications to fit the needs of the accounting and auditing professional. We also offer more broad publications to assist professionals engaged in accounting, financial reporting, audit and attest, and compilation and review services, aiming to provide the general guidance and knowledge for accurate accounting and financial reporting.

Alerts

Audit Risk Alert General Accounting and Auditing Developments


Audit Risk Alert Understanding the Clarified Auditing Standards


Audit Risk Alert Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

Publication Excerpts (available to AICPA members)

Financial Reporting Alert Current Economic Instability: Accounting Issues and Risks for Financial Management and Reporting



Interactive Tools

Audit Risk Assessment Tool and Guide


The Auditor's Report: Comprehensive Guidance and Examples

Publication Excerpts (available to AICPA members)

The Engagement Letter: Best Practices and Examples


U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure (formerly, Accounting Trends and Techniques)


Checklists and Illustrative Financial Statements, Practice Aids,
and Other Publications

Audit and Accounting Manual


Checklists and Illustrative Financial Statements for Corporations


Clarified Auditing Standards Toolkit

Practice Aid Accounting and Financial Reporting Guidelines For Cash- and Tax-Basis Financial Statements


Practice Aid Related-Party Audit Considerations: A Case Study Approach


Technical Practice Aids


AICPA Online Professional Library
When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

Many publications and libraries may be of value to those interested in guidance related to general accounting and auditing issues:




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