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    AU-C Section 300 Planning Considerations in Audit Engagements

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when planning audit engagements.
    Published on July 31, 2014

    AU-C Section 510 Opening Balances Some Special Issues

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when performing initial audit and reaudit engagements, particularly issues that relate to obtaining sufficient appropriate audit evidence related to opening balances.
    Published on July 31, 2014

    Management VIE Assessments Some Compilation & Review Engagement Guidance

    Report The guidance in FASB ASC 810 continues to pose challenges for preparers of financial statements and practitioners performing attest engagements on the financial statements.
    Published on July 31, 2014

    Lender Comfort Letters Confirmation of Client Information

    Report Since no-documentation and low-documentation loans continue in popularity within the lending community, especially when loans are being made to self-employed persons, it is not uncommon for practitioners to receive requests from their clients, lenders, or loan brokers to confirm client information related to the pending loan application.
    Published on July 31, 2014

    Special Issues Related to Equity and Equity Transactions

    Report Equity, sometimes referred to as net assets, is the residual interest in the assets of an entity that remains after deducting its liabilities. FASB ASC 505 provides guidance on several specific elements of transactions, accounts and financial instruments that are classified as components of equity as well as overall general
    Published on July 31, 2014

    Special Issues Related to Cash and Cash Equivalents

    Report Although accounting for cash is generally straightforward, there are a few balance sheet presentation issues with cash: cash that is restricted from use must be reported separately from unrestricted cash, and be excluded from current assets in a classified balance sheet. In addition, certain short-term, highly liquid debt investments are
    Published on July 31, 2014

    Independence Issues in Benefit Plan Audits

    Report As practitioners are making assessments as to whether benefit plan audit engagements should be accepted or continued, one of the key considerations that needs to be addressed within those assessments relates to whether they are independent with respect to the benefit plans.
    Published on July 31, 2014

    AU-C Section 250 Illegal Acts Issues in Financial Statement Audits

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when considering the potential for reporting entity noncompliance with laws and regulations, and how identified instances of noncompliance might impact audit procedures, audit documentation, and auditor communications.
    Published on July 31, 2014

    AU-C Section 315 Identifying and Assessing Risks of Misstatement

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding the reporting entity and its environment, along with assessing risks of material misstatement in the financial statements.
    Published on July 31, 2014

    Goodwill Impairment Issues Addressing Some Practical Questions

    Report When reporting entity management is making efforts to comply with the annual goodwill impairment testing requirements, those efforts often are time consuming and costly, especially for private companies and not-for-profit entities.
    Published on July 31, 2014

    SAS No. 126 Going Concern Issues in Financial Statement Audits

    Report On June 28, 2012, the Auditing Standards Board [ASB] released Statement on Auditing Standard [SAS] No. 126, entitled The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern [Redrafted].
    Published on July 31, 2014

    Not-for-Profit Entity Fair Value Measurements Some AICPA Financial Reporting Whitepaper Guidance

    Report For many involved in financial accounting and reporting processes of not-for-profit [NFP] entities, one of the more onerous challenges relates to properly-considering and, where applicable, properly-complying with the fair value measurement and disclosure requirements in FASB ASC 820.
    Published on July 31, 2014

    Employee Benefit Plan Audits Considering the Potential for Fraud Issues

    Report In planning and performing current-year benefit plan audits, practitioners should keep in mind that there is a potential for fraud to exist that needs to be considered in benefit plan engagements in a manner similar to how fraud issues are addressed in all audit engagements performed under U.S. GAAS.
    Published on July 31, 2014

    Employee Benefit Plan Audits New Supplementary Information Requirements

    Report In planning and performing current-year employee benefit plan audit engagements, practitioners need to consider some authoritative auditing technical literature that now needs to be implemented.
    Published on July 31, 2014

    Economic Evironment Challenges Addressing Some Specific Issues

    Report As many reporting entities continue to struggle with challenges associated with the economic environment, many accounting and reporting issues often need to be addressed with a heightened degree of awareness.
    Published on July 31, 2014

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